TMI Blog2017 (4) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... e machines could be produced rest to higher value by the company or manufacturer of the machines through password and logical sequencing is without any positive evidence - The maximum speed at which machines declared by the appellant in Form-I and Form-II can operate in terms of Rule 6 of the Rules is about 280 PPM at present, till any deviation/alteration is not done in the machines. The appellant is also directed to inform at least 3 days in advance to the Divisional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, as and when any alteration in machines regarding maximum speed at which machines can be operated is to be carried out by the appellant - appeal disposed off. - Appeal N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise Officers. The officers again visited on 28.03.2015 alongwith Chartered Engineer and it was found that the speed of machines was 277.5 pouches per minute, 275 pouches per minute and 279 pouches per minute respectively. Thereafter, an order was passed by the Assistant Commissioner holding that the maximum speed of the machines is above 300 pouches per minute. Accordingly, the monthly capacity of production of Chewing Tobacco was determined to be 83,86,560/- pouches. The said order was challenged before the Ld. Commissioner (Appeals) who rejected the appeal filed by the appellant. Aggrieved from the said order, the appellant is before me. 3. The Ld. Counsel appearing on the behalf of the appellant submits that the maximum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rved that each of the machines were being operated a maximum set (locked) value of 280 pouches per minute as when I asked the operators of the party to increase the speed to the maximum value, the figures could not go beyond 280, but were able to decrease the same to any desired values, the range is showing as 0-1800 (PPM), the picture (which I took from my mobile) is shown here. He was further opined that I am of the opinion that the capacity of each of the machines could be operated to run at a speed beyond 350 PPM, provided the locking i.e. pre-setting fro max. no. of pouches, which the Machines/ (s) could be produce to rest to higher value by the company or manufacturer of the machines/(s) through passwords and logical sequenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chers of the machines stated that the maximum speed is 280 PPM. He also submitted that the Department has taken contradictory views in respect of other manufacturers, therefore, impugned order is to be set aside. 4. On the other hand Ld. AR supported the impugned order and submitted that as by putting the Servo Motors, the speed of the machines can be increased and duty is payable on the maximum speed of the machines, therefore, impugned order is to be upheld. 5. Heard both the sides. 6. On careful considerations of submissions made by the both sides, I find that issue is to be determined that the speed of the machines who are manufacturing Chewing Tobacco except Khaini. It is admitted position at the time of visit of Chartered Eng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d at which the machines tabulated above of M/s T.D. Industries Pvt. Ltd. (Unit-II), Plot No. 89, Swarn Park, Mundka, Delhi-110041 can be operated for packing of notified goods i.e. Zarda Scented tobacco is 1101 Pouches per minute at present till any deviation/alteration is not made / done in the machines. I direct M/s. T D industries Pvt. Ltd. (Unit-II), Plot No. 89, Swarn Park, Mundka, Delhi-110041 under Rule 6 of Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of duty) Rules 2010, as amended, to inform at least three days in advance to the Divisional Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be as and when any alteration in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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