2014 (5) TMI 1035

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....12 on the ground that during this period appellant had not discharged the correct duty liability under the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 (hereinafter referred to as "PMPM Rules"). 3. Ld. Consultant appearing on behalf of the appellant would take us through the show cause notice and Order-in-Original and submit that it is undisputed that during the period in question, appellants were operating different numbers of pouch packing machines for manufacturing of pan masala without tobacco and pan masala containing tobacco. He would submit that the appellant during the relevant period had not declared a particular production of pan masala containing tobacco having MRP of Rs. 2.50 pack....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ants, which in our prima facie view, seems to be incorrect. We find that the Rule 5 of the PMPM Rules specifically talks about the deemed production and has to be read in order to appreciate the correct position : "RULE 5. Quantity deemed to be produced. - The quantity of notified goods, having retail sale price as specified in column (2) of the Table below, deemed to be produced by use of one operating packing machine per month shall be as is equal to the corresponding entry specified in column (3) of the said Table : TABLE Sl. No. Retail sale price (per pouch) Number of pouches per operating packing machine per month (1) (2) (3) 1. Up to Re. 1.00 56,16,000 2. Exceeding Re. 1.00 but not exceeding Re. 1.50 56,16,000 3. Excee....