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2023 (9) TMI 1133 - AT - Central ExciseRefund claim - manufacture and clearance of goods in excess of the production capacity as determined by the Assistant/Deputy Commissioner of Central Excise in terms of Rule 5 of N/N. 16/2010-CE - CBEC Circular No.980/4/2014-CX dated 24.01.2014 - HELD THAT:- The said Circular clearly clarifies that duty is to be paid by the assessee in terms of the Chewing Tobacco & Unmanufactued Tobacco Packing Machines (Capacity Determination & Collection of Duty) Rules, 2010, which has been determined by the adjudicating authority and on that basis the appellant has paid the duty, therefore, if during physical verification production is found more, no duty is payable by the appellant and the said issue also examined by this Tribunal in the case of KAIPAN PAN MASALA PVT. LTD. VERSUS C.C.E. & S.T., BHOPAL [2016 (7) TMI 1104 - CESTAT NEW DELHI]. As in the matters in hand, the appellants were paying duty in terms of Notification No.16/2010-CE(NT) dated 27.02.2010 read with Rule 10 of Chewing Tobacco & Unmanufactued Tobacco Packing Machines (Capacity Determination & Collection of Duty) Rules, 2010, therefore, the appellant paid correctly and no further duty is payable by the appellant on the basis of actual production, which was found higher than the deemed annual capacity of production. The said machine shall be considered as duplex single track line machine and no further duty is to be demanded from the appellant. There are no merits in the impugned orders and the same are set aside - appeal allowed.
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