https://www.taxtmi.com/caselaws?id=218461 The Rules link duty liability to production capacity by reference to retail sale price slabs under Rule 5. On a prima facie view, the first proviso to Rule 8 was treated as applying where a manufacturer began a new retail sale price during the month and where different retail sale prices fell in different slabs. The same proviso was also viewed as having a punitive effect if used to count the same machine twice for two retail sale prices in the same slab. On that basis, the appellants made out an arguable case for interim relief, and waiver of pre-deposit with stay of recovery was granted during the appeal. en-us Thu, 24 Nov 2011 00:00:00 +0530 Thu, 20 Sep 2012 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218461 The Rules link duty liability to production capacity by reference to retail sale price slabs under Rule 5. On a prima facie view, the first proviso to Rule 8 was treated as applying where a manufacturer began a new retail sale price during the month and where different retail sale prices fell in different slabs. The same proviso was also viewed as having a punitive effect if used to count the same machine twice for two retail sale prices in the same slab. On that basis, the appellants made out an arguable case for interim relief, and waiver of pre-deposit with stay of recovery was granted during the appeal. Case-Laws Central Excise Thu, 24 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218461