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2018 (9) TMI 1486 - CESTAT ALLAHABADValuation - manufacture of Pan Masala and Jarda Scented Tobacco - Notification issued under Section 3A of Central Excise Act, 1944 - Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 - Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 - Held that:- If manufacturers intimates its intention not to operate the packing machine and the same is sealed by authorized officers, such machines are deemed to have been uninstalled in terms of Sub-rule 6 of said Rules and under such circumstances 3rd proviso to Rule 9 become operational and therefore, the date of payment of duty gets shifted to 5th of the following month - Appeal allowed.
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