TMI Blog2012 (11) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... same machine is used for manufacturing Pan Masala of more than one RSP - pre-deposit waived - E/1301-1302/2011 - 1660-1661/2011-EX(PB) - Dated:- 24-11-2011 - Ms. Archana Wadhwa, Shri Mathew John, JJ. REPRESENTED BY : Shri K.K. Anand, Advocate, for the Appellant. Shri I. Beg, DR, for the Respondent. [Order per : Mathew John, Member (T)]. - There are two appeals filed by the same appellants for two different periods on the same issue which are being considered in this proceeding. The first Appeal relates to the months of Aug. 2008 and Sep., 2008. The second appeal relates to Oct., 2008 and Nov., 2008. 2. The Appellants were manufacturing Pan Masala containing tobacco known as Gutka with two Retail Sale Prices namely, Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hine which besides packing the notified goods in pouches, perform additional processes involving moulding and giving a definite shape to such pouches with a view to distinguish the brand or to prevent the counterfeiting of the goods, etc., two such tracks or lines shall be deemed to be one individual packing machine for the purposes of calculation of the number of pouches per operating packing machine per month. 8. Alteration in number of operating packing machines. - In case of addition or installation or removal or uninstallation of a packing machine in the factory during the month, the number of operating packing machine for the month shall be taken as the maximum number of packing machines installed on any day during the month : P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove. Differential duty is confirmed on such basis. 5. The facts of the second case for the months of Oct., 2008 and November 2008 are very similar. For Oct., 2008 one packing machines and for Nov., 2008 two packing machines were taken into use. The duty required to be paid was assessed at Rs. 12,50,000 and Rs. 25,00,000 initially. But when ER-1 Returns were scrutinized Revenue was of the view that duty of Rs. 25,00,000 and 50,00,000 respectively were to be paid for Oct., 08 and Nov., 08 for the reason that Pan Masala of two different RSPs were being manufactured. Differential duty is confirmed on such basis. 6. The contention of the appellants is that the two different RSPs of the goods manufactured by them was falling in the same slab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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