2017 (10) TMI 13

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.... appeal relates to the capacity of production, whether the one packing machine in question, is a single track machine or a double track machine. In this case Hon'ble High Court of Allahabad in earlier litigation on this issue between the parties have observed, as follows:- "In November 2008, the assessee purchased a packing machine of Model PK-90 GMP FFS Machine from M/s Pakona Engineering(I) Pvt.Ltd.,GIDC, Vadodara vide invoice dated 26.10.2008. The assessee in terms of Rule 6 of Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 (hereinafter referred to as PMPM Rules) filed a declaration form under Rule 6 of PMPM Rules indicating the machine to be a Single Track Machine having a capacity of produc....

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....mmissioner (Appeals) who set aside the said order and holding that the order is bad for want of jurisdiction, as the original authority does not have power to review any order. In the parallel proceedings relating to show cause notice dated 30th July 2010, we find duty short paid was demanded on the same allegation of the machine being double track instead of singe track, along with penalty. The matter reached before the Hon'ble Allahabad High Court in the case of Commissioner of Central Excise Vs Dharampal & Satyapal  Ltd.  in the Central Excise Appeal No.251/2015 along with other appeals. The Hon'ble High Court have been pleased to decide the appeals, as follows:- "The Tribunal after considering the matter found that as per t....