https://www.taxtmi.com/caselaws?id=90595 The Tribunal dismissed the Revenue's appeal and affirmed the C.C.E. (A)'s order regarding the duty payment for master dies used in manufacturing excisable goods. It held that duty should be calculated on a pro rata basis, considering the lifespan of the master die and the quantity of goods it can produce. The judgment clarified the method of assessing duty payment, emphasizing a fair and equitable approach based on the die's production capacity. en-us Wed, 19 Mar 1997 00:00:00 +0530 Mon, 10 Oct 2011 12:13:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90595 The Tribunal dismissed the Revenue's appeal and affirmed the C.C.E. (A)'s order regarding the duty payment for master dies used in manufacturing excisable goods. It held that duty should be calculated on a pro rata basis, considering the lifespan of the master die and the quantity of goods it can produce. The judgment clarified the method of assessing duty payment, emphasizing a fair and equitable approach based on the die's production capacity. Case-Laws Central Excise Wed, 19 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90595