9911796707
TMI Blog2017 (8) TMI 995X X X X Extracts X X X X X X X X Extracts X X X X ..... co under the brand name of "Kamla Pasand" with Retail Sale Price of Rs. 5/-. They were also manufacturing Pan Masala without containing tobacco, with the same brand name "Kamla Pasand" and with the same Retail Sale Price of Rs. 5/-. During the month of January, 2009 & March, 2009 respondents manufactured both Pan Masala with and without containing tobacco on the same existing pouch packing machine. It appeared to Revenue that the said transaction attracted the provision provided under proviso to Rule 8 of Pan Masala Packing Machines (Capacity determination & Collection of Duty) Rules, 2008, hereinafter referred as "PMPM Rules, 2008" for short. Therefore, the respondents were issued with a Show Cause Notice dated 28/01/2010, stating that as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... implies that two distinct Retail Sale Price Prices have to be there and further held that according to Para 6 of the Show Cause Notice dated 28/01/2010 the fact relating to manufacture of Pan Masala & Gutkha both of RSP of Rs. 5/- stood declared and that there was nothing on record to indicated if the said declarations were ever objected to or modified by the proper officer. He has further held that the legal provision is very clear that if new Retail Sale Price product is getting manufactured on the existing machine then the duty liability will be worked out as if two machines were in operation. In view of the said findings, Id. Commissioner (Appeals) has set aside Order-in-original No.89/ADC/LKO/2010 dated 14/09/2010 and allowed the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being manufactured by the party. Both the products attracted different rates of duty and no such declaration was given by the Party in Form-I. The department had never contested the fact that the party was engaged in the manufacture of goods of different Retail Sale Price or that the party had manufactured goods of new Retail Sale Price. The declaration of the Retail Sale Price by the party is not the contention of department." 4. Heard the Id. A. R. for Revenue, who has presented the grounds of appeal. 5. Heard the Ida Counsel for respondent, who has argued that first proviso to Rule 8 of PMPM Rules, 2008 indicates that single operating pouch packing machine should be treated as two machines only if product with new MRP is manufactured ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
