TMI Blog2018 (1) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... in favor of appellant. - E/51144/2017-EX[SM] - A/58598/2017-SM[BR] - Dated:- 3-11-2017 - Mr. M.V. Ravindran, Member (Judicial) Shri V.R. Sethi, Advocate - for the appellant Shri G.R. Singh, AR - for the respondent ORDER Per: M.V. Ravindran 1. This appeal is directed against Order-in-Appeal No.60/2017 dated 30.03.2017. 2. Heard both sides and perused the records. 3. For brief facts of the case are that : i. The appellants having Central Excise registration were engaged in manufacturing of Pan Masala containing tobacco (Guthka) Pan Masala falling under Central Excise Tariff Heading 24039990 and 21069020 respectively with the aid of packing machines and packed in pouches. They were paying Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven day in the month of June, 2013. Thus, the duty liability for said 03 (three) operative machines for the month of June, 2013 was ₹ 42,00,000/- (i.e. 3 X ₹ 14,00,000). However the appellants had paid only ₹ 37,33,334/- instead of ₹ 42,00,000/-. Since the appellants had paid less duty for the new machine on their own on pro-rata basis, a show cause notice was issued to the appellants for demand of duty short paid on the new machine installed, listing the contraventions of the provisions of the said rules. The same was adjudicated by the AA as detailed above. 4. The First Appellate Authority has also upheld the Order-in-Original that demanded the differential duty with interest and also imposed penalty. 5. Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... packing machines in the factory during the month on account of addition or installation of packing machines, the differential duty amount, if any, shall be paid by the 5th day of the following month: 9. It can be seen from the above reproduced proviso, it enshrines the discharge of duty liability on account of addition and installation of packing machines. The differential duty amount, if any, should be paid by the 5th of the following month. From plain reading of above said proviso, it transpires that the demand of the duty on the products Pan Masala can be done so only from the date of production only, if any new machinery installation is done, which in the case is from 10 th June, 2013. Since there is no dispute as to the fact t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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