Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2016 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (5) TMI 511 - HC - Central ExciseManufacturing of Sada pan masala - Capacity Determination and Collection of Duty - Petitioner submitted its declaration on 27.1.2015 wherein the maximum capacity for operation of the packing machine in relation to packing of notified goods was “upto 700 pouches per minute - Held that:- the petitioner at its own declared the production speed of the packing machine upto 1000 pouches per minute, but that was the maximum capacity and that appears to be reduced on 28.2.2015 and on the basis of that necessary alterations were made. The alterations made were noticed by the Superintendent (Technical) who also find that the packing machine now cannot produce more than 700 pouches per minute. The machine, if was not in a condition to pack the pouches more than 700, then the determination of duty for higher quantity is apparently bad. In view of it, we are of the opinion that the respondents should have determined duty by taking into consideration the production speed of the machines in-question as 700 pouches per minute only. Hence, the impugned order is set aside and the respondents are directed to re-determine the duty in accordance with the findings arrived at by this Court. - Decided in favour of petitioner
|