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2019 (7) TMI 1403 - AT - Central ExciseValuation - MRP based valuation or not - manufacture of Pan Masala - different RSP of Pan Masal - retrospective amendment brought to 1st proviso to Rule 8 of the PMPM Rules, 2008, w.e.f. 13.04.2010, by virtue of Section 109 read with 4th Schedule of Finance Act No.2 of 2014 - effect of amendment. If Pan Masala when packed in the pouches of different RSPs using same machine during the month, then whether duty should be paid on pro-rata basis attributable to the number of days used for manufacturing a particular RSP or duty required to be paid considering that pouches with new RSP is manufactured for the whole month as if a new machine deemed to have been used for the purpose of packing Pan Masala? HELD THAT:- The learned A.R. for the Revenue has fairly submitted that the impugned orders have been passed much earlier to the Finance Act, 2014 and since the amendment brought to Rule 8 has been made effective retrospectively i.e. from 13.04.2010, therefore, the matter be remanded to the Adjudicating authority for considering the said amendment and decide the issue accordingly. There is no objection from the learned Advocate for the Appellant - the said issue remanded to the Adjudicating authority for determination afresh the same in the light of retrospective amendment. Abatement on sealing of machines - Revenue’s contention is that if one machine is sealed and the remaining machines available in factory are functional, then abatement for the closure period for that machine is not allowed, unless the ‘factory’ as a whole remain closed for the period for which the abatement is claimed - HELD THAT:- A plain reading of Rule 10 of PMPM Rules, 2008 makes it clear that unless all packing machines available in the factory have been sealed and factory remains completely closed, abatement for the sealing of one machine cannot be allowed - Since we are remanding the matter to the Adjudicating authority, the issue of abatement may also be considered. Appeal allowed by way of remand.
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