TMI Blog2014 (7) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... :- On perusal of the records and taking specific example in the manufacture of January 2012, we find that the appellant has specifically informed the Deputy Commissioner as to intend of manufacturing ‘gutkha’ on all three machines at retail price of ₹ 1.50 per pouch for the first 8 days and subsequently on 2 machines at retail sale price of Re. 1/- and other retail sale price of ₹ 2/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. ORDER This stay petition is filed for waiver of pre-deposit of an amount of ₹ 84,14,074/- confirmed as differential Central Excise duty, interest thereof and penalty under Rule 17 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 (hereinafter referred to PMPM Rules for short). 2. The adjudicating authority has confirmed the due ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per those rules also appellant is not required to pay any additional duty. 4. On the other hand, learned AR submits that the proviso to Rule 9 of PMPM Rules specifically talk about discontinuation of manufacturing pouch of existing retail sale price permanently. In fact, there is no discontinuation of manufacturing of the goods. 5. We have considered the submissions at length and perused t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime for producing gutkha of different MRP s. In our view, duty liability discharged by the appellant for January, 2012 based on their calculation of manufacturing seems to be correct and same findings can also be applied for the demand for month of April, 2012. Prima facie, we are of the view that the demand of duty as confirmed by adjudicating authority does not have any stand. Accordingly, appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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