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Commissioner of Central Excise Versus M/s. Dharampal Satyapal Ltd., Shri Chiranjiv Roy Choudhory, Shri Rajiv Kumar, Shri Naresh Dhir, Shri J.D. Desai, Vice President Purchase M/s D. Satyapal, Shri Amit Singhal

2015 (10) TMI 1105 - ALLAHABAD HIGH COURT

Determination of annual capacity of production - manufacture of 'Pan Masala' - Held that:- Rule 5 of the PMPM Rules only distinguishes between a single track and multiple track machines and the duty is paid accordingly. Duty is not paid on the basis of number of pouches produced per minute per month. As per the notification dated 1.7.2008, the rate of duty has been fixed per packing machine per month and not on the turnover of the pouches manufactured. The Central Excise and Customs Board has al .....

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is of a single track machine, should have been levied. The Commissioner fell in error in treating the said machine as a two track machine. The order of the Commissioner was rightly set aside by the Tribunal. - no substantial question of law arises for consideration - Decided against Revenue. - Central Excise Appeal No. 251 to 256 of 2015 - Dated:- 13-10-2015 - Hon'ble Tarun Agarwala And Hon'ble Vinod Kumar Misra, JJ. For the Appellant : B.K.S. Raghuvanshi,Sr. S. C For the Respondent : .....

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oice dated 26.10.2008. The assessee in terms of Rule 6 of Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 (hereinafter referred to as PMPM Rules) filed a declaration form under Rule 6 of PMPM Rules indicating the machine to be a Single Track Machine having a capacity of producing 150 pouches per minute. Pursuant to the declaration, the Jurisdictional Commissioner by an order dated 8.12.2009 issued an order under Rule 6(2) of the PMPM Rules approving the dec .....

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e Track Machine under the PMPM Rules. Accordingly, a show cause notice was issued. The assessee submitted a reply and thereafter, the Commissioner passed an order in original dated 31.1.2012 assessing the rate of duty treating the machine as a Double Track Machine. The Commissioner also imposed penalty. The assessee, being aggrieved, filed an appeal before the Custom Excise and Service Tax Appellate Tribunal, which was allowed and the order of the Commissioner was set aside. The Department, bein .....

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e interest of revenue for assessment of duty as per the provision of this section. Sub Section (2) of Section 3-A of the Act authorizes the Central Government to make Rules in respect of goods specified under section 3-A(1) of the Act for determining the annual capacity, which shall be deemed to be the annual production of such goods by the factory or specify the factors relevant to the production of such goods and the quantity that is deemed to be produced by the use of a unit of such factor. W .....

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roduced. The quantity of notified goods, having retail sale price as specified in column(2) of the Table below, deemed to be produced by use of one operating packing machine, having maximum packing speed at which it can be operated for packing of notified goods as specified in column(3) or column (4) or column(5) of the Table below, as the case may be, per month shall be as is equal to the corresponding entry specified in column (3) or column (4) or column(5) of the said Table, as the case may b .....

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22963200 6. From ₹ 4.01 to ₹ 5.00 6314880 10333440 22963200 7. From ₹ 4.01 to ₹ 5.00 6314880 10333440 22963200 8. Above ₹ 6.00 6177600 10108800 22464000 For the purposes of this rule, if there are multiple track or multiple line packing machine 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 go .....

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The proviso to the Explanation to Rule 5 provides that in case of multiple track or multiple line packing machine, which are incapable of performing such additional processes, one such track or line 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. It means that if a machine has two tracks or more multiple lines, the said track or lines would be treated as an individual packing machine. On the b .....

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