https://www.taxtmi.com/caselaws?id=271039 The Tribunal held that manufacturing pouches with different Retail Sale Prices (RSPs) did not trigger additional duty liability under the proviso to Rule 8. The retrospective amendment by the Finance Act, 2014 aimed to levy duty based on the highest RSP produced on a machine during a month. As the RSPs in question fell within the same slab, the demand for additional duty was deemed unsustainable. The impugned order was set aside, and the appeal was allowed with any consequential relief. 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 The Tribunal held that manufacturing pouches with different Retail Sale Prices (RSPs) did not trigger additional duty liability under the proviso to Rule 8. The retrospective amendment by the Finance Act, 2014 aimed to levy duty based on the highest RSP produced on a machine during a month. As the RSPs in question fell within the same slab, the demand for additional duty was deemed unsustainable. The impugned order was set aside, and the appeal was allowed with any consequential relief. Case-Laws Central Excise Wed, 09 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271039