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2017 (4) TMI 982 - AT - Central ExciseValuation - gutkha - Rule 8 - appellant case is that demand cannot be sustained for manufacture of lower RSP gutkah for machines for which duty has been paid at higher rates - Held that: - Rule provides that if the manufacturer commences manufacturing of the goods of a new retail sale price during the month on an existing machine, it shall be deemed to be an addition in the number of operating packing machine for the month. With the retrospective amendment in the FA, 2014, the said proviso is amended to read as that where a manufacturer uses an operating machine to produce pouches of different retail sale price during a month, he shall be liable to pay the duty applicable to the pouches of the highest the retail sale price for the whole month. In the case in hand, it is not disputed that in mid of September 2008, under intimation to the department, the appellant had manufactured gutkha pouches with RSP ₹ 1.00 on the 12 machines which they were using for manufacture of gutkha with RSP ₹ 1.50. It is also not in dispute that they have discharged the duty liability on the production capacity of these 12 machines based on the calculation that they are going to manufacture gutkha with RSP ₹ 1.50. - demand set aside - appeal allowed - decided in favor of assessee.
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