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2015 (4) TMI 1061 - CESTAT NEW DELHI

2015 (4) TMI 1061 - CESTAT NEW DELHI - TMI - Manufacturing of Gutkha and pan masala - The Department invoking the first proviso to Rule 8 of the PMPM Rules has treated each machine as 2 packing machines and has demanded duty on this basis. - Held that:- 1st proviso to Rule 8 of the PMPM Rules cannot be interprested so as to result in levy of duty on the quantity which is more than the deemed production per machine per month as specified in Rule 5. When for the purpose of rule 5, in case of a pac .....

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KUMAR The facts leading to filing of this appeal are in brief as under. 2. The appellant are manufacturers of Pan masala and Gutkha under a brand-name Madhu, Madhu Extra Power, Madhu 2000 and Madhu Pan masala. The appellant were discharging duty liability on the Gutkha and pan masala manufactured by them in accordance with Pan masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 (hereinafter referred to as PMPM Rules). The dispute is in respect of the months of Aug .....

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nded duty on this basis. In this regard, according to the proviso to rule 8 in case a manufacture commences Manufacturing of a new RSP during a month on an existing machine, it shall be deemed to be an addition in the number of operating packing machines for the month. It is on this basis that the Commissioner by the impugned order in original dated 25.07.2013 has confirmed duty demand of ₹ 9,12,50,000/- against the appellant alongwith interest on it under section 11AB and has imposed pena .....

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