2015 (4) TMI 534

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..... ination and Collection of Duty) Rules, 2008 would be applicable only when pan masalas with two RSPs falling under two different slabs are manufactured. As long as the slab remains only one and both the RSPs fall under the same slab, the machine has to be treated as one packing machine only - Following decision of Phool Chand Sales Corporation vs. CCE, Lucknow reported in [2012 (11) TMI 476 - CESTA .....

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..... ines. 2. Apart from the fact that the demand is prima facie barred by limitation, we also find that the identical dispute was the subject matter of the Tribunal decision in the case of Phool Chand Sales Corporation vs. CCE, Lucknow reported in 2012 (279) E.L.T. 270 (Tri. Del.). It was prima facie observed that Rule 8 of Pan Masala Packaging Machines (Capacity Determination and Collection of Dut .....

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