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2014 (7) TMI 394 - CESTAT AHMEDABADWaiver of pre-deposit - Demand of differential duty - penalty under Rule 17 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 - Change in product price from higher value Retails Sale Price (RSP) to lower value RSP - Held that:- On perusal of the records and taking specific example in the manufacture of January 2012, we find that the appellant has specifically informed the Deputy Commissioner as to intend of manufacturing ‘gutkha’ on all three machines at retail price of ₹ 1.50 per pouch for the first 8 days and subsequently on 2 machines at retail sale price of Re. 1/- and other retail sale price of ₹ 2/-. As per the provisions of PMPM Rules read with Notification No. 42/2008-C.E., dated 1-7-2008 and read with Section 3A of the Central Excise Act, Central Excise duty liable to be paid by assessee is on the goods manufactured - duty liability discharged by the appellant for January, 2012 based on their calculation of manufacturing seems to be correct and same findings can also be applied for the demand for month of April, 2012. Prima facie, we are of the view that the demand of duty as confirmed by adjudicating authority does not have any stand - Stay granted.
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