2018 (9) TMI 1347

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....nufacturer of Pan Masala & Gutka and liable to pay duty on compounding basis under Section 3A of the Central Excise Act, 1944 read with Notification No. 30/2008-CE(NT) dated 01.07.2008. 3. The learned counsel for the Appellants submitted that they were engaged in the manufacture of Gutka (Pan Masala containing Tobacco) prior to 01.04.2013, when Gutka was banned. Production was stopped & machines remained sealed from 1.4.2013 to 11.04.2013. The said goods were manufactured with the aid of Pouch Packing Machines and packed in pouches and have been specified as notified goods as per Notification No. 30/2008-CE(NT) dated 01.07.2008 issued under sub-section (1) of Section 3A of the Central Excise Act, 1944. The Appellants commenced the produc....

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.... shall be recalculated on pro rata basis, of the total number of days in that month and the number of days of working in that month, counting from the date of such commencement. Therefore, the number of days remaining or working in the April 2013, counting from the date of 12^th April, is 19 days, for which duty is required to be paid for the month of April 2013 on New RSP on pro rata basis, on four Machines i.e. two started on 12tin April and two on 17^th April, 2013. He also submitted that, in the present case the Appellants have accepted that two machines actually started production on 17^th April, 2013 are deemed to have been started on 12^th April, 2013 for the purpose of counting days on which duty was required to be paid. So, duty fo....