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2015 (5) TMI 331 - CESTAT NEW DELHIWaiver of pre deposit - manufacturers of Pan Masala and Gutkha - interpretation of the first proviso to Rule 8 of the PMPM Rules - Held that:- Rule becomes applicable when during a per month, a manufacturer of Gutkha/ Pan Masala commences the manufacture of pouches of a "new RSP" on an existing machine by which he was earlier manufacturing pouches of a different RSP. The point of dispute is as to what is the "new RSP" and whether a RSP different from the existing RSP, but of the same RSP slab of the different RSP slabs mentioned in Rule 5, can be treated as a "new RSP". - new RSP referred in first proviso to Rule 8 would be the RSP of a different slab, and not the RSP of the same slab. We are, therefore, of the prima facie view that the impugned order which treats the RSP same slab i.e. ₹ 50 Paisa per pouch and ₹ 1 per pouch as different RSPs is not correct. We find that the same view has been taken by the Tribunal in the cases of Phoolchand sales corporation vs. CCE Lucknow (2012 (11) TMI 476 - CESTAT, NEW DELHI) and M/s Kanti Chemicals vs CCE Kanpur (2015 (4) TMI 534 - CESTAT NEW DELHI). In view of this the requirement of pre-deposit of the duty demand interest there on and penalty is waived for hearing of the appeal and recovery thereof is stayed - Stay granted.
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