Appeal No. E/60107/2017, Application No. E/Misc/60188/2017, [Arising out of Order-in-Appeal No. OIA-247-251/CE/DLH/2016 dated 27.10.2016 passed by the Commissioner (Appeals) Central Excise & ST., Sonepat, Delhi- III]. Case: Ms. HB Mfg. Industries Pvt. Limited Vs Commissioner of Central Excise & ST, Sonepat. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)
| Case Number | Appeal No. E/60107/2017, Application No. E/Misc/60188/2017, [Arising out of Order-in-Appeal No. OIA-247-251/CE/DLH/2016 dated 27.10.2016 passed by the Commissioner (Appeals) Central Excise & ST., Sonepat, Delhi- III] |
| Counsel | For Appellant: Shri R.R. Yadav, Advocate and For Respondents: Shri R.K. Sharma, A.R. |
| Judges | Mr. Ashok Jindal, Member (Judicial) |
| Issue | Customs Law |
| Judgement Date | May 16, 2017 |
| Court | CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal) |
Order:
Ashok Jindal, (Chandigarh)
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The applicant- appellant filed this application for change of cause title as M/s. H.B. Manufacturing Industries Pvt. Limited vs. Commissioner of Central Excise & Service Tax, Delhi-III, Sonepat.
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Considering the fact that the proceedings were initiated against the appellant by the office of Commissioner of Central Excise & ST,Delhi-III Sonepat, therefore, the application for modification of cause title is accepted and cause title is as -- M/s. H.B. Manufacturing Industries Pvt. Limited vs. Commissioner of Central Excise & Service Tax, Delhi-III, Sonepat.-- Now, the appeal is taken up for disposal.
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The facts of the case are that the appellant is engaged in the manufacture of Chewing Tobacco (without lime tube) and paying duty under Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010. As per the said Rules, the assessee is required to pay the duty on Chewing Tobacco (other than khaini) on the basis of speed of packing machines. The speed of the machines was put in two categories (A) upto 300 pouches per minute and (B) 301 pouches per minute and above. The appellant filed its declaration to the Department on 02.03.2015 stating that the appellant intended to run 3 machines to pack pouches of MRP of Rs. 5/- each alongwith Form-I. On 05.03.2015 some queries were raised as some information was missing, the appellant replied the said queries and declared that the speed of the machines are around 265 pouches per minute. The Revenue visited their factory premises along with one Chartered Engineer on 07.03.2015. As none of the machines were found running due to holiday, all three unsealed machines were found to be manufactured by M/s Uflex Limited, identification numbers of the unsealsed machines were noted down by the Central Excise Officers. The officers again visited on 28.03.2015 alongwith Chartered Engineer and it was found that the speed of machines was 277.5 pouches per minute, 275 pouches per minute and 279 pouches per minute respectively. Thereafter, an order was passed by the Assistant Commissioner holding that the maximum speed of the machines is above 300 pouches per minute. Accordingly, the monthly capacity of production of Chewing Tobacco was determined to be 83,86,560/- pouches. The said order was challenged before the Ld. Commissioner (Appeals) who rejected the appeal filed by the appellant. Aggrieved from the said order, the...
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