https://www.taxtmi.com/caselaws?id=249357 The Tribunal granted the waiver of pre-deposit regarding the differential Central Excise duty, interest, and penalty under Rule 17 of the Pan Masala Packing Machines (PMPM) Rules, 2008. The appellant's arguments regarding discrepancies in the duty calculation were accepted, with the Tribunal finding merit in the appellant's contentions. The Tribunal analyzed the manufacturing process, relevant rules, and duty liability calculation, ultimately concluding that the demand for duty lacked legal basis. As a result, the recovery of the amounts involved was stayed pending the appeal's final resolution. en-us Mon, 09 Dec 2013 00:00:00 +0530 Fri, 11 Jul 2014 09:48:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249357 The Tribunal granted the waiver of pre-deposit regarding the differential Central Excise duty, interest, and penalty under Rule 17 of the Pan Masala Packing Machines (PMPM) Rules, 2008. The appellant's arguments regarding discrepancies in the duty calculation were accepted, with the Tribunal finding merit in the appellant's contentions. The Tribunal analyzed the manufacturing process, relevant rules, and duty liability calculation, ultimately concluding that the demand for duty lacked legal basis. As a result, the recovery of the amounts involved was stayed pending the appeal's final resolution. Case-Laws Central Excise Mon, 09 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249357