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TMI Blog2015 (5) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... ala and Gutkha Pouches of retail sale price of Rs. 1 and 50 Paisa per pouch. Rule 5 of the PMPM Rules, mentions the quantity deemed to be manufactured per operating packing machine per month based on the retail sale price (RSP) per pouch. The table to this rule mentions the quantity deemed to be manufactured per month per machine based on different RSP slabs. For example: for RSP "upto Rs. 1 per pouch" the deemed production per operating packing machine per month would be 37,44,000 pouches and similarly for RSP of "Rs. 1.01 and 1.50 per pouch", the deemed manufacture of pouches per operating machine per month would be Rs. 35,58,800/- and so on. Notification no. 42/08-CE dated 01.07.2000 fixes the total duty liability per month per machine b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein identical an issue was involved and the Tribunal taking prima facie view that in such cases, first proviso to Rule of PMPM, Rules, 2008 would not be applicable, had granted the unconditional stay. He, therefore, pleaded that in view of the above orders of the Tribunal, the requirement of pre-deposit of the duty demand, interest there on and penalty may be waived for hearing of the appeal and recovery thereof may be stayed till the disposal of the appeal. 4. Shri Yashpal Sharma Ld. DR, opposed the stay application by reiterating findings of the Commissioner in the Impugned Order. 5. We have considered the submissions from both the sides and perused the records. The dispute in this case is about interpretation of the first proviso to Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of the Pan Masala/ Gutkha pouches per month per operating machine. In this regard, Rule 5 prescribes the number of Pan Masala/ Gutkha pouches manufactured per operating machine per month based on the RSP of the retain pouches being manufactured. However, the deemed manufacture of Pan Masala/ Gutkha pouches per operating machine per month is fixed in respect of the slabs of RSPs and there are a total of eight RSP slabs starting from "upto Rs. 1". Thus, a manufacturer who manufactures Gutkha/ Pan Masala Pouches of RSP "upto Rs. 1", would be deemed to have manufactured 37,44,000/- pouches per machine per month and similarly a manufacturer manufacturing Pan Masala/ Gutkha Pouches with RSP in the slab of Rs. 1.51. per pouch to Rs. 2 per pouc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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