2017 (3) TMI 1202

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....ase are that the assessee-Respondent is registered with the Department and is engaged in the manufacture of Gutkha classifiable under Chapter 24 of the CETA. They are paying duty in accordance with Section 3A of the Central Excise Act, 1944 read with Notification No. 42/2008 dated 01.07.2008 as amended. The assessee-Respondent is filing declarations under provisions of Rule 6(1) of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008. Acting upon an intelligence that the assessee-Respondent is indulging in suppression of production and clandestine removal of their final product, a search operation was conducted in the assessee-Respondent's factory premises and verification relating to machineries in....

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....ed counsels for the assessee-Respondent and Shri H.C. Saini, learned DR for the Department. We have also gone through the written submissions and cited case laws by the counsels. 4. From the record, it appears that the sole controversy is pertaining to the shortage of raw material, but the fact remains that the assessee-Respondent, during the period under consideration, was engaged in the manufacturer of Gutkha of brands 'Rajshree and 'Range', both having RSP Rs. 1/- and was using 53 machines in total (18 machines for 'Rajshree' and 36 machines for 'Range') for the manufacture of the said commodity. The assessee-Respondent was operating under the compounded levy scheme as provided for by the Pan Masala Packing Machines (Capacity Determin....