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Commissioner of Central Excise Kanpur Versus M/s. Trimurty Fragrances (P) Ltd.

2015 (11) TMI 320 - ALLAHABAD HIGH COURT

Valuation - pan masala or pan masala with tobacoo pouches - Levy of duty under Section 3A - Notification No. 30/2008-CE (N.T.), dated 1.7.2008 - Held that:- Even if the machine manufactures in a particular month pan masala or pan masala with tobacoo pouches of 50.0 and ₹ 1.00, its deemed production would still be 37,44,000 pouches on which duty would be leviable. The proviso to Rule 8 would not be applicable nor can there be a supposition that there would be deemed to be an addition in the .....

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ured pan masala with tobacoo in pouches above ₹ 1.00, and, therefore, maximum deemed production as specified in Column-3 to the Table in Rule 5 could not exceed the figure indicated thereunder. - No substantial question of law arises for consideration - Decided against Revenue. - Central Excise Appeal Defective No. - 191 of 2015 - Dated:- 28-10-2015 - Hon'ble Tarun Agarwala And Hon'ble Vinod Kumar Misra, JJ. For the Appellant : C.S.C. ORDER We have heard Sri B.K. Singh Raghuvanshi, .....

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on 3A. Notification No. 30/2008-CE (N.T.), dated 1.7.2008 was issued framing the Central Excise (Determination of Retail Sale Price of Excisable Goods) Rules, 2008 (hereinunder referred to 'PMPM Rules'). Rule 4 provides that the relevant factor to the production of notified goods shall be the number of packing machines in the factory of the manufacturer. Rule 5 specifies the deemed quantity of notified goods to be produced having a retail price as specified in column 2 of the Table and t .....

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dingly prescribes different retail sale price per pouch, namely, retail sale price upto ₹ 1.00, from ₹ 1.01 to ₹ 1.50, from ₹ 1.51 to ₹ 2, from ₹ 2.01 and so forth. Rule 5 also provides that if the machines are multiple track or multiple line packing machines, each track or line shall be treated as one machine unless the packing machines besides packing the notified goods in pouches also perform additional process involving moulding and giving a definite shape .....

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declaring its intention to manufacture certain kinds of pan masala pouches. The returns were also filed for these months which showed manufacture/clearances of pan masala with tobacoo having RSP of 50 p. On the basis of this information provided by the assessee, the Department inferred that during the each of these months the assessee used the installed machines for manufacturing of pan masala with tobacoo of having a retail sale price of ₹ 1 per pouch as well as having a new retail sale p .....

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during the month. Provided that in case a manufacturer commences manufacturing of goods of a new retail sale price during the month on an existing machine, it shall be deemed to be an addition in the number of operating packing machine for the month: Provided further that in case of non-working of any installed packing machine during the month, for any reason whatsoever, the same shall be deemed to be operating packing machine for the month. On the basis of the first proviso, the Department hel .....

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the appellant, we find that the basic issue for consideration is, as to what is the "new retail sale price". A new retail sale price is the retail sale price which belongs to a new RSP slab as contemplated in Rule 5 of the Rules. The Table under Rule 5 specifies different slabs of retail sale price, i.e. under Serial No. 1 a pan masala or a pan masala with tobacoo manufactured having a retail sale price upto ₹ 1, the number of pouches on which Central Excise Duty would be levied .....

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anation-3 to the opening paragraph of the Notification of the Government of India dated 1st July 2008. The Ist paragraph of the Central Government Notification dated Ist July 2008 is nothing else but a reproduction of the Table specified in Rule 5. Explanation-3 given in paragraph-1 of the Notification dated 1 July 2008 is, however, extracted hereunder:- Explanation 3.- For the purposes of this Notification, "retail sale price" means the maximum price at which the specified goods in pa .....

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