2019 (1) TMI 59

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....arsh Malviya (Advocate) for the Appellant (s) Shri Sandeep Kumar Singh (Dy. Commr.) (A.R.) for the Revenue ORDER Per ANIL G. SHAKKARWAR : After hearing both sides duly represented by Shri Atul Gupta, learned Advocate for the appellant and Shri Sandeep Kumar Singh, learned Dy.Commr.(A.R.) for the Revenue, I note that the issue involved in the present appeal is demand of Central Excise d....

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....e case of Shree Shyam Pan Products Pvt.Ltd. v. Delhi-I [2018 (1) TMI 345 -CESTAT NEW DELHI]. This Tribunal in para 8 & 9 has held as follows:- "8. The provisions of Rule 9 of the said Rule and more specifically the 3rd proviso needs to be reproduced which I do so. "Provided also that in case of increase in the number of operating packing machines in the factory during the month on acco....

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....d production from the period 1st to 10th June, 2013 does not arise, and Ld.Counsel was correct in pointing out that provisions of Section 3A(ii) 2nd proviso thereto of the Central Excise 1944, clearly enshrines that the duty liability has to be discharged on the production of the goods on proportionate basis when there si alteration or modification. The facts being not in dispute that the new mach....