https://www.taxtmi.com/caselaws?id=237063 In a machine-based levy under the Pan Masala Packing Machines rules, duty is computed by reference to the number and use of operating packing machines, and the statutory fiction may treat use of the same machine for different notified goods or retail sale prices as an addition for that month. The Tribunal held that, at the prima facie stage, this interpretation supported the existing stay order and the pre-deposit requirement, so the application to modify the order was rejected. The earlier direction to deposit Rs. 20 lakhs was maintained, with time extended for compliance. en-us Thu, 31 May 2012 00:00:00 +0530 Tue, 17 Sep 2013 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237063 In a machine-based levy under the Pan Masala Packing Machines rules, duty is computed by reference to the number and use of operating packing machines, and the statutory fiction may treat use of the same machine for different notified goods or retail sale prices as an addition for that month. The Tribunal held that, at the prima facie stage, this interpretation supported the existing stay order and the pre-deposit requirement, so the application to modify the order was rejected. The earlier direction to deposit Rs. 20 lakhs was maintained, with time extended for compliance. Case-Laws Central Excise Thu, 31 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237063