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2012 (11) TMI 476 - AT - Central ExciseDetermination of capacity of production - Appellants were manufacturing Pan Masala containing tobacco known as Gutka with two Retail Sale Prices namely, Rs. 1.00 per pouch and Rs. 0.50 per Pouch - two different RSPs of the goods manufactured by them was falling in the same slab – Held that:- Provisions of the first proviso to Rule 8 applies only when Pan Masala with two RSPs falling under two different slabs are manufactured - Rule 8 talks about a situation when the assessee-commences to manufacture Pan Masala of a new RSP during the month - Rule 8 is very punitive in nature in a situation where the same machine is used for manufacturing Pan Masala of more than one RSP - pre-deposit waived
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