2014 (7) TMI 394

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.... for the Appellant. Shri K. Shivkumar, AR, for the Respondent. ORDER This stay petition is filed for waiver of pre-deposit of an amount of Rs. 84,14,074/- confirmed as differential Central Excise duty, interest thereof and penalty under Rule 17 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 (hereinafter referred to 'PMPM Rules' for short). 2.....

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....attention to Rule 6(6) of PMPM Rules and submits that as per those rules also appellant is not required to pay any additional duty. 4. On the other hand, learned AR submits that the proviso to Rule 9 of PMPM Rules specifically talk about discontinuation of manufacturing pouch of existing retail sale price permanently. In fact, there is no discontinuation of manufacturing of the goods. 5....