https://www.taxtmi.com/caselaws?id=270316 The Tribunal held that Proviso-7 should not apply to cases of delayed duty payment under Rule 9 of the Pan Masala Packing Machines Rules, 2008. The appellants, who had correctly declared the number of machines used for production, were not subject to reassessment based on the total machines available on the premises. The Tribunal emphasized that Proviso-7 is intended for situations involving misdeclaration or clandestine activities, not mere delays in duty payment covered by Proviso-2. The decision favored the appellants, setting aside the orders and granting relief by applying Proviso-2 for delayed duty payments. en-us Mon, 12 Oct 2015 00:00:00 +0530 Mon, 04 Jan 2016 12:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270316 The Tribunal held that Proviso-7 should not apply to cases of delayed duty payment under Rule 9 of the Pan Masala Packing Machines Rules, 2008. The appellants, who had correctly declared the number of machines used for production, were not subject to reassessment based on the total machines available on the premises. The Tribunal emphasized that Proviso-7 is intended for situations involving misdeclaration or clandestine activities, not mere delays in duty payment covered by Proviso-2. The decision favored the appellants, setting aside the orders and granting relief by applying Proviso-2 for delayed duty payments. Case-Laws Central Excise Mon, 12 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270316