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2017 (8) TMI 153 - AT - Central ExciseSpeed of the machines which is manufacturing Pan Masala - monthly capacity of production of Chewing Tobacco - Held that: - It is admitted position at the time of visit of Chartered Engineer the speed of machine was found 696.5 pouches per minute. These facts are not in dispute. The Chartered Engineer has opined that the speed of machines can be increased and depend on the Servo Motor. The observations made by the Chartered Engineer that the capacity of each machine could be operated to run at a speed of beyond 1000 pouches per minute provided the locking i.e. presetting for maximum number of pouches which the machines could be produced to higher value by the company or manufacture of the machines through password and logical sequencing is without any positive evidence. Moreover, if the speed of the machines is increased in that situation that can be examined by the Authorities from time to time. The maximum speed at which machine declared by the appellant in Form-I and Form-II can operate in terms of Rule 6 of the Rules is about 696.5 pouches per minute at present, till any deviation/alternation is not done in the machine. The appellant is also directed under Rule 6 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2015, to inform at least 3 days in advance to the Divisional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, as and when any alteration in machines regarding maximum speed at which machines can be operated is to be carried out by the appellant. Appeal allowed - decided in favor of appellant.
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