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TMI Blog2018 (9) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... .K. Prasad, Advocate for Assessee Shri Pawan Kumar Singh, Supdt (AR), for Revenue ORDER Per: Anil G. Shakkarwar The above stated two appeals are arising out of common impugned Order-in-original No. KNP-EXCUS-000-COM-010-13-14 dated 30/09/2013 passed by Commissioner of Central Excise & Service Tax, Kanpur. Therefore, they are taken together for decision. Appeal No.E/50782/2014 is filed by ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eemed to be an addition in the number of operating pouch packing machines and therefore, through a show cause notice dated 28.07.2011 Central Excise duty of Rs. 1,43,17,307/- was demanded for the said period. Through another show cause notice dated 31.12.2010 with similar contention for the period from November, 2010 to January, 2011, another demand of Central Excise duty of Rs. 37.50 lakhs was ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f demand revenue is before this Tribunal. 3. Heard the learned Counsel for manufacturer-appellant. He has submitted that said Rule 8 was amended w.e.f. 13.04.2010 to the effect that if a manufacturer manufactures pouches of different RSP on a single machine, the duty liability for the month would be as applicable to the highest RSP and submitted that from 13.04.2010 on wards since the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kha of different RSPs is manufactured and all such RSPs falls within the same slab then it would amount to use of one single pouch packing machine. He has submitted that the rate of duty for packing machine as per Notification No.42/2008-CE dated 01.07.2008 for Gutkha having RSP per pouch up to Rs. 1.00 is under one slab and therefore, applying the ruling by Hon'ble High Court, in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereas the ruling by Hon'ble Allahabad High Court clarified the law stating that if Gutkha with different MRPs are manufactured on the same machine when such MRPs fall within the same slab then it cannot be treated as two separate machines for fastening duty liability on the manufacturer. We, therefore, hold that the impugned Order-in-Original is not sustainable. 6. Therefore, we allow the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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