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2015 (6) TMI 691 - AT - Central ExciseDetermination of capacity of production - Appellants were manufacturing Pan Masala containing tobacco known as Gutka with two Retail Sale Prices namely, ₹ 1.00 per pouch and ₹ 0.50 per Pouch - two different RSPs of the goods manufactured by them was falling in the same slab – what is the "new retail sale price" and whether an RSP different from existing RSP belonging to the same RSP slab of the various RSP slabs mentioned in Rule 5 can be treated as the "new RPS" for the purpose of the 1st proviso to Rule 8 - Held that:- On going through the provision of Section 3A of Central Excise Act, 1944 and the provisions of PMPM Rules, 2008 framed under Section 3A(2) & 3A(3) of the Act, we are of the prima facie view that for the reasons given below, the "new retail sale price" mentioned in the 1st proviso to Rule 8 of PMPM Rules, 2008 means the retail sale price of the RSP slab, different from the RPS slab of the existing RSP - Tribunal, in case of Phool Chand Sales Corporation (2012 (11) TMI 476 - CESTAT, NEW DELHI) has also expressed the view that 1st proviso to Rule 8 of PMPM Rules applies only when pan masala/gutkha with two RSPs falling under two different slabs are manufactured on a machine in a month. - Appellant have a strong prima facie case in their favour as in our prima facie view, the impugned order is wrong and the requirement of pre-deposit of the duty demand, interest thereon and penalty for compliance with the provisions of Section 35F would cause undue hardship - Stay granted.
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