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2014 (2) TMI 325 - AT - Central ExciseDuty demand u/s 11A(1) - manufacturing of gutkha - Installation of two packing machines whereas only one machine was declared - Pan Masala Packaging Machines (Capacity Determination and Collection of Duty) Rules, 2008 - Held that:- as per explanation to Rule 18 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules 2008 mere installation of FFS machine engaged in production/manufacture was sufficient to establish duty liability. Rule implies that use and working condition of machines is not required. As per provisions of Rule 17 & 18 of Pan Masala Packing Machines (Capacity Determination and Collection) Rules, 2008 and prima facie view of outcome of investigations, appellants are liable for payment of duty which is to be calculated from July, 2008 to October, 2009. Duty liability has been calculated amounting to Rs.4 crores for the above period. - Conditional stay granted.
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