- (1.) M/s. Dharam Pal Satyapal Pvt. Ltd. are engaged in the manufacture of 'Pan Masala' under the brand name Rajnigandha, Tansen, Tulsi Sada, Rajnigandha Meetha Mazaa falling under Chapter 21 of Central Excise Tariff Act, 1985 which is chargeable to Central Excise Duty. The period of dispute is from November 2008 to July 2010.
(2.) In November 2008, the assessee purchased a packing machine of Model PK -90 GMP FFS Machine from M/s. Pakona Engineering (I) Pvt. Ltd., GIDC, Vadodara vide invoice dated 26.10.2008.
(3.) The assessee in terms of Rule 6 of Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 (hereinafter referred to as PMPM Rules) filed a declaration form under Rule 6 of PMPM Rules indicating the machine to be a Single Track Machine having a capacity of producing 150 pouches per minute. Pursuant to the declaration, the Jurisdictional Commissioner by an order dated 8.12.2009 issued an order under Rule 6(2) of the PMPM Rules approving the declaration filed by the assessee under Rule 6 of PMPM Rules and fixed the rate of duty at Rs. 20.48 lacs for the said machine per month, pursuant to the Notification No. 42/2008 dated 01.07.2008. Thereafter, the assessee started production and since then is paying the rate of duty.;