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2016 (5) TMI 511 - RAJASTHAN HIGH COURT

2016 (5) TMI 511 - RAJASTHAN HIGH COURT - TMI - Manufacturing of Sada pan masala - Capacity Determination and Collection of Duty - Petitioner submitted its declaration on 27.1.2015 wherein the maximum capacity for operation of the packing machine in relation to packing of notified goods was “upto 700 pouches per minute - Held that:- the petitioner at its own declared the production speed of the packing machine upto 1000 pouches per minute, but that was the maximum capacity and that appears to be .....

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he production speed of the machines in-question as 700 pouches per minute only. Hence, the impugned order is set aside and the respondents are directed to re-determine the duty in accordance with the findings arrived at by this Court. - Decided in favour of petitioner - D.B. Civil Writ Petition No. 3243/2015 - Dated:- 12-4-2016 - Govind Mathur And Kailash Chandra Sharma, JJ. For the Petitioner : Mr. Dinesh Mehta For the Respondents : Mr. Ravi Bhansali, Senior Advocate , Mr. Raghvendra Saraswat O .....

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of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 . The Rules aforesaid came into force on 01.7.2008. The Rules of 2008 are having application to Pan Masala and Pan Masala containing tobacco, commonly known as 'Gutkha'. As per Rule 4, the factor relevant for production of notified goods shall be the number of packing machines in the factory of the manufacturer. Rule 5 of the Rules of 2008 provides a mode for determination of tax liability and acc .....

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000 4 Exceeding ₹ 2.00 but not exceeding ₹ 3.00 5928000 5 Exceeding ₹ 3.00 but not exceeding ₹ 4.00 5740800 6 Exceeding ₹ 4.00 but not exceeding ₹ 5.00 5740800 7 Exceeding ₹ 5.00 but not exceeding ₹ 6.00 5740800 8 Above ₹ 6.00 5616000 According to Rule 6, a manufacturer of notified goods, which is 'Sada Pan Masala' in the instant matter, on coming into force of the Rules of 2008 shall declare name on each of the packing machine, its i .....

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es of 2008 on March 1st, 2015, according to which the rate of duty per packing machine per minute was changed. As per the new criteria, the rate of duty per packing machine per month is based on the retail sale price of a pouch upto a definite quantity of the pouches of a notified goods. The petitioner on 28th February, 2015 communicated to the Assistant/Deputy Commissioner, Central Excise Division, Jodhpur that the packing machines available at its factory premises can operate at a maximum spee .....

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nufactured. After determination of the production rate of pouches, the Assistant Commissioner, Central Excise Division, Jodhpur by the office order No.05/2015 dated 16.3.2015 determined the duty payable in terms of ₹ 231.47 Lacs per month. The duty settled is as per para-5 of the notification dated 01.3.2015. The submission of learned counsel for the petitioner is that while determining the duty payable, the respondents should have placed the petitioner in the category of a producer produc .....

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ubmitted a declaration according to which the production speed of the packing machine was upto 1000 pouches per minute, hence, the duty was rightly determined under the order impugned. It is submitted that the Rules of 2008 nowhere prescribes for any kind of change or alteration in the production speed, thus, the determination of the production rate of 684 pouches per minute is absolutely non-consequential. Heard learned counsels. As per Rules of 2008, a declaration is required to be made by the .....

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