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2015 (11) TMI 320 - HC - Central ExciseValuation - pan masala or pan masala with tobacoo pouches - Levy of duty under Section 3A - Notification No. 30/2008-CE (N.T.), dated 1.7.2008 - Held that:- Even if the machine manufactures in a particular month pan masala or pan masala with tobacoo pouches of 50.0 and ₹ 1.00, its deemed production would still be 37,44,000 pouches on which duty would be leviable. The proviso to Rule 8 would not be applicable nor can there be a supposition that there would be deemed to be an addition in the number of operating packing machines for the month in question on the strength that a new retail sale price has come into existence on an existing manufacturing machine. - for the purpose of Rule 5, pouches within a particular RSP slab would be the same for the purpose of determining the deemed production per month. When a RSP which is under a different slab, only then it would be treated to be a new retail sale price. In the instant case, there is no dispute that the assessee had ever manufactured pan masala with tobacoo in pouches above ₹ 1.00, and, therefore, maximum deemed production as specified in Column-3 to the Table in Rule 5 could not exceed the figure indicated thereunder. - No substantial question of law arises for consideration - Decided against Revenue.
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