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Case Law Details

Case Name : Sanjay Products Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
Appeal Number : Excise Appeal No. 13432 of 2013
Date of Judgement/Order : 27/04/2023
Related Assessment Year :
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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, the appellant filed declaration seeking introduction of new retail sale price of Rs.1.00/- and Rs.2.00/- with effect from 08.01.2012 with respect to manufacturing of goods. The appellant accordingly paid Central Excise duty on pro-rata basis as per number of days the pouch packing machines operated for manufacture of particular RSP in terms of third proviso to Rule 9 of the said Pan Masala Rules.

Due to market recession and having cut-throat competition in the market, the appellant has discontinued existing retail sale price of Rs. 2.00 permanently and restored sales price of Rs. 1.50 with effect from 08.04.2012.

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