https://www.taxtmi.com/caselaws?id=211122 The appeal was disposed of in favor of the appellants, concluding that manufacturing two different notified goods of the same Retail Sale Price (RSP) on one machine does not constitute the use of two machines for duty calculation purposes under the Pan Masala Rules, 2008. The impugned Order-in-Original was set aside as the legal provisions and facts did not support the assumption that different notified goods automatically imply different RSPs, thereby rejecting the additional duty liability imposed by the department. en-us Mon, 25 Apr 2011 00:00:00 +0530 Tue, 06 Mar 2012 07:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211122 The appeal was disposed of in favor of the appellants, concluding that manufacturing two different notified goods of the same Retail Sale Price (RSP) on one machine does not constitute the use of two machines for duty calculation purposes under the Pan Masala Rules, 2008. The impugned Order-in-Original was set aside as the legal provisions and facts did not support the assumption that different notified goods automatically imply different RSPs, thereby rejecting the additional duty liability imposed by the department. Case-Laws Central Excise Mon, 25 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211122