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2015 (10) TMI 99 - AT - Central ExciseWaiver of pre-deposit of duty - Tobacco Packing Machines - claim of the applicant at this stage, that the machine was not in working condition, accordingly, no duty is required to be paid - Penalty u/s 11AC - Held that:- On a visit to the factory of the applicant on 24-1-2012, the Visiting Officers noticed a FFS Packing Machine along with Printed Plastic Pouch Rolls of “Maruti Special Khaini” and “Maruti Sabasit Kada Khaini” of ₹ 2/- per pouch. Further, on verification, it was found that the said pouch packing machine contained some tobacco dust even though the machine was not in operation at the time of visit. The Officers also noticed in the premises adjacent to the said room, 46 bags of tobacco. - At no point of time, the applicant had informed the Department about the existence of such machine in their premises, hence, the claim of the applicant at this stage, that the machine was not in working condition, accordingly, no duty is required to be paid, cannot be out rightly accepted without analyzing the evidences on record and also the implication of the relevant Rules of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010. In these circumstances, we are of the view that the applicant could not able to make out a prima facie case for total waiver of pre-deposit. - Partial stay granted.
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