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2018 (5) TMI 658 - AT - Central ExciseValuation - manufacture of Gutkha - whether the appellant have been rightly imposed with Central Excise duty of ₹ 2,51,94,517/- for the period from 01/04/2011 to 06/09/2012 under the provisions of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 (for short PMPM Rules) read with Section 11 A (4) of the Act along with equal amount of penalty? - reliability on statements - Held that: - there is no abnormal delay in retracting the statement dated 07/09/2012 by the appellant. Such retraction was done in about 10 days time from the date of search - the statement of the appellant dated 07/09/2012 is not a valid piece of evidence also hold that the same is bad under Section 9D of the central excise Act. The appellant have led cogent evidence that he had acquired the packaging machine-FFS only on 20th of August. 2012 and the same was transported to the factory premises on 21/08/2012 and further the said machine was repaired and/or put in working order on 01/09/2012 when the new single phase motor was purchased for the said machine. Such evidence have not been found to be untrue and the learned Commissioner have erred in rejecting the evidence without any proper enquiry and oppertunity of hearing. The appellant is liable to Central Excise duty under Section 3A of the Act read with the PMPM Rules for the period 02/09/2012 to 06/09/2012 - the appellant is liable to penalty equal to the amount of duty - appeal allowed in part.
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