TaxTMI 
TaxTMI 
2023 (9) TMI 1372
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....13,67,65,000, along with applicable interest under section 11AB of Central Excise Act, 1944, while imposing penalties under rule 17 and rule 18 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 as well as under rule 26 of Central Excise Rules, 2002 on the proprietor, in order [order-in-original No: 78/2010/C dated 4th November 2010] of Commissioner of Central Excise, Nagpur that is impugned here. 2. Strangely, the impugned order has also directed that '34. In view of the foregoing I pass the following order xxxxxx 5) I reject the application or surrender of registration certificate of the Noticee and order the registration be kept alive till the issue is settled and the levy is paid unde....
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.... production. The impugned rules came to be notified on 1st July 2008 and in the survey during the run up thereto in September 2007, the appellant had reported non-functional registration. Nonetheless, upon communication of 16th October 2008 from the jurisdictional central excise authorities, the appellant, on 8th November 2008 and in ER7 return, included capacity of 'guthka' as 'nil' and of one machine for production of 'mutton masala' even in the absence of licence to manufacture the other product as intended. 4. The notice alleged that the failure to file declaration under rule 6 of Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 and suppression of installed machinery sufficed to proceed with recovery for the....
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....roduction on the appointed date, there was no scope for any mitigating circumstances to be considered for levy under any other provision of law or to be left out of assessment. 8. It is abundantly clear from '23. It is alleged in the show cause notice that the Noticee has not followed the procedure laid down under Notification No. 30/2008-CE (NT) dated 1.7.2008 and Notification No. 42/2008 dated 1.7.2008 and did not pay the duty as per compounded levy scheme. The Noticee contended that the Notification No. 29/2008, 30/2008 and 42/2008 are not applicable to them in any case because though the date of effect is 1-7-2008, the blank proforma for filling of declaration has been given to them on 10-11-2009 i.e. after 16 months and 10 days l....
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....ds to operate in his factory for production of notified goods, the name of the manufacturer of each of the packing machine ,its identification number, date of purchase and the maximum packing speed at which they can operated for packing of notified goods of various retail sale prices , description of goods to be manufactured including whether pan Masala or Gutka their brand names etc. retail sale prices of the pouches to be manufactured during the financial year, the ground plan and details of the part or section of the factory premises intended to be used by him for manufacture of notified goods of different retail sale prices and the number of machine intended to be used by him in each of such part or section. However, it is observed t....