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2016 (1) TMI 108 - AT - Central ExciseConsequences for Delay in payment of duty in terms of the provisions of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules 2008 - apart from interest, revenue has referred to Proviso-7, which also talks about the assessee having not discharged his duty liability. - The contention of the Revenue is that in terms of the said Proviso, where an assessee does not discharge his duty liability in time, his liability for the subsequent months would be dependent upon the total number of packing machines found available in his premises at any time thereafter, if the number of such machines is higher than the number of machines used by the assessee for production. - Revenue ignored the number of machines sealed by them which was never used. Held that:- there is no dispute about the factual position. There is no allegation of any misdeclaration against the assessee as regards the number of machines used for production of goods or the retail sale price of the pouches declared by them. The Commissioner has confirmed the demand of duty by adopting Proviso-7 to Rule 9 and by discarding the assessee's contention that incase of delayed payment of duty it is only Proviso-2 which has to be adopted. Apart from the fact that we agree with the learned advocate's contention that Proviso 7 essentially refer to a situation envisaged by Proviso-6 and will have no applicability to a situation which stands separately considered by Proviso 2 to the said Rule, we find that the issue stands covered by the majority decision of the Tribunal in the above referred situation. Inasmuch as the facts in the present case are identical to the facts involved in the case of Sanket Food Products [2014 (9) TMI 665 - CESTAT MUMBAI (LB)], we find no reasons to take a different view - Decided in favor of assessee.
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