Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 493 - AT - Central ExciseWaiver of pre deposit - Manufacture of Scented Supari and cleared the same on payment of duty as per Sec. 4A of the Central Excise Act 1944 - Held that:- As per the facts available on record with effect from 1/7/2012 only Scented Supari was being manufactured by the appellant and machines were not used for manufacture Gutkha in the factory. The required sealing of the remaining machines was done under the supervision of the Departmental Officers. Therefore, prima-facie, appellant has made out a case for complete waiver for the demands for the period from 1/7/2012. However, for the month of June 2012 the FFS pouch making machines were being operated in the factory for packing both Gutkha and Scented Supari. Rule 6(3) of the PMPM Rules only talks of determination of annual capacity of production of the operating packing machines and the word used in this Rule does not read as ‘operating packing machines packing notified goods.’ Prima-facie, appellant has not made out a case of complete waiver of demand for the period June 2012 - Partial stay granted.
|