https://www.taxtmi.com/caselaws?id=270404 The Tribunal ruled in favor of the appellant in a case involving duty liability on excess quantity of pan masala cleared. The Tribunal emphasized that duty should be assessed under Section 4A based on MRP less abatement, noting that the excess weight in the pouches did not impact duty calculation. The Commissioner's decision to uphold duty demand under a different provision was overturned, highlighting the necessity of applying the correct duty payment method. The penalty aspect under Section 11AC was not extensively discussed as the focus was on duty liability and assessment method under Section 4A. en-us Fri, 18 Sep 2015 00:00:00 +0530 Tue, 03 May 2016 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270404 The Tribunal ruled in favor of the appellant in a case involving duty liability on excess quantity of pan masala cleared. The Tribunal emphasized that duty should be assessed under Section 4A based on MRP less abatement, noting that the excess weight in the pouches did not impact duty calculation. The Commissioner's decision to uphold duty demand under a different provision was overturned, highlighting the necessity of applying the correct duty payment method. The penalty aspect under Section 11AC was not extensively discussed as the focus was on duty liability and assessment method under Section 4A. Case-Laws Central Excise Fri, 18 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270404