2015 (1) TMI 75

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....e Appellant. Shri Anirudha Roy, Supdt., AR, for the Respondent. ORDER This is an application filed seeking waiver of pre-deposit of duty of Rs. 4.59 crores and equal amount of penalty imposed under Rule 18 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machine (Capacity Determination and Collection of Duty) Rules, 2010 read with Section 11AC of CEA, 1944. 2. At the outs....

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....10. The demand was later issued on the ground that they have produced more pouches than the capacity determined by the Department, hence, required to pay duty on the excess production. It is his submission that there is no allegation whatsoever labelled by the Department alleging that the retail sale price affixed on the pouches or the packing machines they have declared were incorrect, in any man....

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....cco be considered or the deemed production as prescribed for levy of duty under Section 3A of CEA, 1944 read with Chewing Tobacco Rules, 2010 and relevant Notification 16/2010-C.E., dated 27-2-2010, be considered. At this stage, without analyzing the relevant rules, prima facie, ongoing through the circular dated 24-1-2014 issued by the Board, we are of the opinion that for determination of capaci....