https://www.taxtmi.com/caselaws?id=259461 Rule 8 of the Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 was construed to apply only where manufacture of goods with a new retail sale price begins during the month on an existing machine. Where the Form-I declaration had already disclosed, in advance, that the same packing machine would be used for pouches of two retail sale prices, that was not treated as commencement of a new retail sale price. The rule was read on its plain terms, and no additional fiction could be added to deem one declared machine as two. On that basis, the proviso was held prima facie inapplicable, and pre-deposit was waived with recovery stayed. en-us Tue, 10 Feb 2015 00:00:00 +0530 Tue, 18 Aug 2015 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259461 Rule 8 of the Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 was construed to apply only where manufacture of goods with a new retail sale price begins during the month on an existing machine. Where the Form-I declaration had already disclosed, in advance, that the same packing machine would be used for pouches of two retail sale prices, that was not treated as commencement of a new retail sale price. The rule was read on its plain terms, and no additional fiction could be added to deem one declared machine as two. On that basis, the proviso was held prima facie inapplicable, and pre-deposit was waived with recovery stayed. Case-Laws Central Excise Tue, 10 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259461