https://www.taxtmi.com/caselaws?id=271039 Under the Pan Masala Packing Machines Rules, 2008, the expression "new retail sale price" in the proviso to Rule 8 must be read with the retail sale price slabs in Rule 5. Pouches manufactured at Rs. 0.50 and Rs. 1 on the same packing machine remained within the same slab, so the lower retail sale price did not create a new category attracting higher deemed production or additional duty. The differential duty demand and penalty were therefore unsustainable, and duty could not be enlarged beyond the deemed production fixed for the applicable slab. en-us Wed, 09 Dec 2015 00:00:00 +0530 Sun, 24 Jan 2016 16:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271039 Under the Pan Masala Packing Machines Rules, 2008, the expression "new retail sale price" in the proviso to Rule 8 must be read with the retail sale price slabs in Rule 5. Pouches manufactured at Rs. 0.50 and Rs. 1 on the same packing machine remained within the same slab, so the lower retail sale price did not create a new category attracting higher deemed production or additional duty. The differential duty demand and penalty were therefore unsustainable, and duty could not be enlarged beyond the deemed production fixed for the applicable slab. Case-Laws Central Excise Wed, 09 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271039