‘Permanently’ in 4th Proviso to rule 9 of Pan Masala Packing Machine Rules means particular month

Sanjay Products Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

CESTAT Ahmedabad held that the term ‘permanently’ in 4th Proviso to rule 9 of Pan Masala Packing Machine Rules is clearly related to a particular month and not forever.

Facts- The appellant is engaged in the manufacture of Pan Masala falling under Chapter heading 2403 99 90 of the first schedule of Central Excise Tariff Act, 1985 since 2001.

On 02.01.2012,

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