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2015 (1) TMI 75 - CESTAT KOLKATAWaiver of pre deposit - penalty imposed under Rule 18 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machine (Capacity Determination and Collection of Duty) Rules, 2010 read with Section 11AC of CEA, 1944 - Whether actual production of Chewing Tobacco be considered or the deemed production as prescribed for levy of duty under Section 3A of CEA, 1944 read with Chewing Tobacco Rules, 2010 and relevant Notification 16/2010-C.E., dated 27-2-2010, be considered - Held that:- without analyzing the relevant rules, prima facie, ongoing through the circular dated 24-1-2014 issued by the Board, we are of the opinion that for determination of capacity of production and the duty liability, the procedure laid down under the said Chewing Tobacco Rules, 2010 would be relevant. In other words it is the deemed production rather than the actual production of the goods be relevant for calculation of duty. Thus, the applicant could able to make out a prima facie case for waiver of dues adjudged against them. Consequently, all dues adjudged is waived and its recovery stayed during the pendency of the appeal - Stay granted.
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