JUDGMENT

Vibhu Bakhru, J. (Oral)

CM No.24622/2023 (for exemption)

1. Exemption is allowed, subject to all just exceptions.

2. The application is disposed of.

CM No.24623/2023 (for condonation of delay)

3. For the reasons stated in the application, delay in filing the present appeal is condoned.

4. The application is disposed of.

SERTA 3/2023

5. The Revenue has filed the present appeal under Section 35G of the Central Excise Act, 1944 impugning the final order dated 29.09.2022 (hereafter `the impugned order') passed by the Customs, Excise & Service Tax Appellate Tribunal (hereafter `the Tribunal').

6. The controversy in the present appeal relates to the quantum of duty payable by the respondents. The Tribunal upheld the Order-in-Original dated 30.11.2017 passed by the Principal Commissioner Central Tax (Goods & Services), Delhi (hereafter `the Adjudicating Authority') insofar as the computation of duty is concerned. According to the Adjudicating Authority as well as the Tribunal, the duty payable by the respondents, in the facts of the present case, for the months of July and August, 2008 was required to be computed on the basis of the Pan Masala Packing Machines (Capacity Determi