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M/s. Maa Vindhya Vasini Tobacco Pvt. Ltd. Versus. CCE, Kanpur

2015 (4) TMI 1061 - CESTAT NEW DELHI

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 c .....

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RSP of ₹ 1, the RSP of ₹ 0.50 piece is not a new RSP, for the purpose of First Proviso to Rule 8, it cannot be treated as new RSP. - Decided in favour of assessee. - Excise Appeal No.E/59991/2013-EX[DB] - FINAL ORDER NO. 51413/2015 - Date .....

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peal 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 manufactu .....

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e, 2009, August, 2009 and September, 2009. During these months the appellant in addition to manufacturing Gutkha / pan masala pouches of retail sale price of ₹ 1, also used the same machines during part of the month for manufacture of Gutkha/ p .....

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rding 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 .....

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of the PMPM Rules read with Rule 25 of the Central Excise Rules, 2002. Against this order of the Commissioner, this appeal has been filed. Initially, the Tribunal vide stay order No.52404/2014 dated 14.07.2014 had granted unconditional waiver from t .....

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l the disposal of the appeal, the department filed an appeal against this stay order before Honble Allahabad High Court under Section 35 G of the Central Excise Act, 1944 on the ground that after insertion of sub-section (2A) of Section 35 C the Tri .....

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