TMI Blog2014 (12) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... e not used for manufacture Gutkha in the factory. The required sealing of the remaining machines was done under the supervision of the Departmental Officers. Therefore, prima-facie, appellant has made out a case for complete waiver for the demands for the period from 1/7/2012. However, for the month of June 2012 the FFS pouch making machines were being operated in the factory for packing both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M.063.67.13-14 dated 11.12.2013 passed by the Commissioner, Vapi with respect to five Show Cause Notices pertaining to the period June 2012 to November 2012. Total demands confirmed are approximately ₹ 132 crore and penalties imposed are ₹ 2.5 crore. 2. Brief facts of the case are that appellant used 5 FFS pouch making machines in June 2012 for manufacture of Scented Supari and clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng on behalf of the appellant argued that appellant vide letter 4/6/2012 written to Dy. Commissioner, Central Excise, Division IV, Silvassa requested for de-sealing of 5 Nos FFS machines lying in an outside godown at Silli for manufacture of a new product Scented Supari factory falling under CETH 21069030 as per Sec 4A of the Central Excise Act 1944. That this was followed by another reminder dtd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed. It was his case that as per PMPM Rules annual capacity of a factory is determined on the basis of operative machines and other than Notified goods no other goods can be manufactured in the said factory. That for calculation duty liability those machines used for packing of Scented Supari will also be considered as operative machine under PMPM Rules. 5. Heard both sides and perused the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Prima-facie, appellant has not made out a case of complete waiver of demand for the period June 2012 . The issues raised by the appellant are contentious ones which can be gone into details only at the time of final hearing. Appellant is thus required to be put to certain conditions and is directed to deposit an amount of ₹ 1 crore within a period of 8 weeks and report compliance to the Dy R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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