Penalty for contraventions: confiscation and duty-based penalty for unauthorised production and undeclared packing machines. Rule 18 provides that goods produced or removed in contravention of the packing-machine rules are liable to confiscation and the manufacturer to a penalty up to the duty leviable; non-declaration of packing machines leads to duty determined by undeclared machines, highest retail sale price of pouches produced and the duty rate per machine for the highest maximum packing speed. If goods are made or cleared from an unregistered unit, duty is similarly assessed on machines found and pouches produced unless contrary evidence satisfies the Central Excise Officer, with such machines deemed to have been in operation from specified commencement dates.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Penalty for contraventions: confiscation and duty-based penalty for unauthorised production and undeclared packing machines.
Rule 18 provides that goods produced or removed in contravention of the packing-machine rules are liable to confiscation and the manufacturer to a penalty up to the duty leviable; non-declaration of packing machines leads to duty determined by undeclared machines, highest retail sale price of pouches produced and the duty rate per machine for the highest maximum packing speed. If goods are made or cleared from an unregistered unit, duty is similarly assessed on machines found and pouches produced unless contrary evidence satisfies the Central Excise Officer, with such machines deemed to have been in operation from specified commencement dates.
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