https://www.taxtmi.com/caselaws?id=220144 The Tribunal ruled in favor of the appellant, a new unit manufacturing Gutkha, in a case concerning the interpretation of Rule 9 of the Pan Masala Packing Machines (PMPM) Rules, 2008. The appellant challenged a duty demand imposed by the Department for the period before production commenced. The Tribunal held that excise duty cannot be levied before production begins, emphasizing that duty is linked to actual production of goods. Citing a precedent from the Punjab & Haryana High Court, the Tribunal set aside the duty demand, stating that charging duty before production initiation is not authorized by law. en-us Tue, 26 Jun 2012 00:00:00 +0530 Sat, 12 Jan 2013 12:05:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220144 The Tribunal ruled in favor of the appellant, a new unit manufacturing Gutkha, in a case concerning the interpretation of Rule 9 of the Pan Masala Packing Machines (PMPM) Rules, 2008. The appellant challenged a duty demand imposed by the Department for the period before production commenced. The Tribunal held that excise duty cannot be levied before production begins, emphasizing that duty is linked to actual production of goods. Citing a precedent from the Punjab & Haryana High Court, the Tribunal set aside the duty demand, stating that charging duty before production initiation is not authorized by law. Case-Laws Central Excise Tue, 26 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220144