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2015 (5) TMI 335 - AT - Central ExciseWaiver of pre deposit - Valuation of goods - Duty liability in respect of pan masala retail pouches - pouch packing machine - Held that:- First proviso to Rule 8 becomes applicable when on an existing packing machine, the manufacturer commences manufacture of the "goods of the a new RSP" during that month and in such a situation, this has to be treated as an addition in the number of operating packing machines for the month or in other words, that machine would have to be treated as two machines. - new retail sale price would mean the retail sale price which had not been declared in respect of that machine in the Form-I declaration. For example, when in terms of the Form-I declaration, a manufacturer is to manufacture the Gutkha/panmasala pouches of ₹ 3 per pouch during a particular month, and sometime during this month, he starts manufacture of Panmasala pouches of ₹ 4 per pouch which had not been declared in the Form-I declaration, it would be treated as a new RSP. However, if in the Form-I declaration, he had declared that machine to be used for manufacture of both the RSPs of ₹ 3 as well as ₹ 4, in our Prima-facie view, it cannot be treated as the case of commencing manufacture of goods of new RSP so as to attract the first proviso to Rule 8. In fact, if the intension of the Government had been to treat a particular machine being used during particular month for manufacture of the retail pouches of two or more RSPs as that many machines, the first proviso would have been worded differently. It is well settled law when the statute is clear and unambiguous; it has to be given effect to without adding any words to it or subtracting any words from it. Prima-facie view that the Department's stand in this case is not correct and as such, the appellant have strong prima-facie case in their favour. The requirement of pre-deposit of the duty demand, interest and penalty is, therefore, waived for hearing of the appeal and recovery thereof stayed. - Stay granted.
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