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2017 (8) TMI 1103 - AT - Central ExciseValuation - Compounded Levy Scheme - manufacture of pan masala - number of packing machines installed and their speed - Held that: - the only thing revenue found on the date of inspection was that the appellant was having packing material lying in the storeroom having MRP of ₹ 1.50. Accordingly, we find that the revenue have not found anything in contrast to the declaration filed by the appellant on 10th July, 2008 in form-1, as required under the notification for compounded levy - the SCN is wholly illusory and not based on the facts on record. It is neither case of the revenue that they have found more packing machines on the manufacturing floor than the number of packing machines declared nor found more number of packing machines engaged in the manufacture of Pan Masala, Gutkha, nor there is any finding of appellant engaged in manufacture of Pan Masala & Gutkha having MRP of ₹ 1.50 or any other MRP other than the declared MRP of ₹ 1.00 per pouch. In this view of the matter, the SCN is misconceived and not sustainable. Appeal allowed - decided in favor of appellant.
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