2019 (1) TMI 59

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....ellant (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 duty of Rs. 12,20,020/- on account of in....

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....d. 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 account of addition or installation of packing machin....

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....3 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 machine was installed on 10th June, 2013, the demand f....