2013 (10) TMI 1199

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....the Respondent: Sh. M. Kutty (AR.) ORDER Per : Mr. M.V. Ravindran; This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 56,39,351/- lakhs, interest thereof and equivalent amount of penalty of Rs. 2,80,000/. 2. The above said amounts has been confirmed by the adjudicating authority on the ground that the appellant herein had not discharged duty liability on the ....

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....ity. 4. Ld. departmental representative on the other hand would submit that the provisions of Rule 10 of PMPM Rules clearly indicate that abatement of the amount of duty on the machines which were till the month. It is his submission that as per the provision of PNPM rules, is required to pay the duty on the number of machines installed in his factory premises and the duty is correctly calculat....

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....to use other machines or manufacture of Ghutkha, he cannot be directed to pay duty liability on all the machines which are installed and later on claim an abatement. In our considered view, the duty liability arises on the products which are manufactured in the factory premises either under PMPM rules or any other provision as section 3 A of the Central Excise Act, 1944 clearly contemplates for di....