https://www.taxtmi.com/caselaws?id=260766 The Tribunal ruled in favor of the appellant, a manufacturer of Pan Masala containing tobacco, in a duty demand dispute regarding manufacturing gutkha pouches of different retail sale prices on the same packing machines. The Tribunal clarified that the first proviso to Rule 8 of the PMPM Rules applies only when pouches of different retail sale prices from different slabs are manufactured on a machine, not when different prices from the same slab are produced. The appellant's interpretation was upheld, leading to the waiver of duty demand, interest, and penalty to prevent undue hardship. en-us Tue, 16 Dec 2014 00:00:00 +0530 Tue, 23 Jun 2015 07:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260766 The Tribunal ruled in favor of the appellant, a manufacturer of Pan Masala containing tobacco, in a duty demand dispute regarding manufacturing gutkha pouches of different retail sale prices on the same packing machines. The Tribunal clarified that the first proviso to Rule 8 of the PMPM Rules applies only when pouches of different retail sale prices from different slabs are manufactured on a machine, not when different prices from the same slab are produced. The appellant's interpretation was upheld, leading to the waiver of duty demand, interest, and penalty to prevent undue hardship. Case-Laws Central Excise Tue, 16 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260766