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2018 (12) TMI 1359
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....llant during this period were discharging their duty liability in respect of Gutkha pouches and Panmasala pouches of different RSP manufactured by them under Panmasala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 (hereinafter referred to as "PMPM Rules"). The appellant, for each month were filing declaration in Form - I under Rule 6 of the PMPM Rules wherein they were declaring the total number of packing machines and also their plan for manufacture of Gutkha and panmasala of different RSPs on those machines. As per the declarations in form -I filed by them for the months of August, 2009, September, 2009, October, 2009 and November, 2009, the appellant were to use one packing machine for manufacture of panmasa....
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....the Commissioner, this appeal has been filed. 2. Heard both the sides. 3. Shri Rupesh Kumar, Advocate, the ld. Counsel for the appellant, pleaded that in this case, for the months of August, September, October and November, 2009, in respect of one machine which was being used for manufacture of panmasala retail pouches, the appellant in the Form-I declarations filed by them, had declared that this machine would be used for manufacture of panmalasa pouches of RSP of Rs. 2 as well as Rs. 3, that this is not the case where a manufacturer, in the middle of the month, had started manufacture of the pouches of an RSP which was not earlier being manufactured by them, that the first proviso to Rule 8 of PMPM Rules becomes applicable only when....
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....pleaded that first proviso to Rule 8 of PMPM Rules would become applicable when an existing machine is used in a particular month for manufacture of the Gutkha or panmasala in retail pouches of more than one RSP. 5. We have considered the submissions from both the sides and perused the records. The undisputed facts are that during each of the four months - August 2009, September, 2009, October, 2009 and November, 2009, the appellant in Form -I declaration for that month filed by them in terms of Rule 6 of the PMPM Rules, had clearly declared that they would be using one packing machine for manufacture of the retail pouches of panmasala and that machine would be used for manufacture of the retail pouches of Rs. 2 as well as Rs. 3 RSP. We ....
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....any reason whatsoever, the same shall be deemed to be operating packing machine for the month." 6.1 From perusal of this Rule, it is clear that first proviso to Rule 8 becomes applicable when on an existing packing machine, the manufacturer commences manufacture of the "goods of a new RSP" during that month and in such a situation, this has to be treated as an addition in the number of operating packing machines for the month or in other words, that machine would have to be treated as two machines. The dispute is as to what is a "new retail sale price". The new retail sale price would mean the retail sale price which had not been declared in respect of that machine in the Form-I declaration. For example, when in terms of the Form-I decla....
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.... Limited (supra) wherein the demands were raised for the months June 2009, July 2009, August, 2009, October and November 2009. The bench, after observing the provisions of Rule 8 and of Rule 10 and also the retrospective amendment, held as under:- "10. It is also seen that by Section 101 of the Finance Act, 2014, the First Proviso to Rule 8 of the PMPM Rules has been replaced w.e.f. 13th April, 2010 by the following:- "Provided that where a manufacturer uses an operating machine to produce pouches of different retail sale price during a month, he shall be liable to pay the duty applicable to the pouches of the highest the retail sale price for the whole month." 10.1 Thus, in terms of this retrospective amendment e....