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2013 (9) TMI 495 - AT - Central ExciseApplication for modification of stay order - Duty on Pan Masala of RSP - Packaging of Goods - production capacity based duty - The Appellant operated packing machine to bring out its output for marketability in pouches - Held that:- a view was taken that there may not be a case for considering that the manufacturer was manufacturing Pan Masala of two different RSPs because though the RSPs were different the duty liability was the same in that case. In this case which was originally decided before the decision in that stay petition was taken, it was seen that the manufacturer was manufacturing Pan Masala and Gutka on the same machines and the duty rates for these goods are different even when the RSPs are the same. Considering this aspect I do not find any case to change the earlier order calling for pre-deposit of Rs. 20,00,000/-which is about 16% of the confirmed demand of Rs. 1,25,29,839/. - The Application for modification of the stay order is accordingly rejected.
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