https://www.taxtmi.com/caselaws?id=338966 The High Court of Karnataka upheld the Tribunal's decision in a case concerning the interpretation of duty payment under proviso 7 to Rule 9 of the Pan Masala Packing Machines Rules, 2008. The Court ruled that the duty liability under proviso 7 is limited to the period of non-compliance with declaration filing or contravention, rejecting the Revenue's argument for continuous duty payment throughout the year. The judgment favored the Assessee's position, emphasizing the duty payment obligation for the specific non-compliant period. The appeals were dismissed, affirming the Tribunal's decision. en-us Wed, 18 Jan 2017 00:00:00 +0530 Sat, 11 Nov 2017 13:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338966 The High Court of Karnataka upheld the Tribunal's decision in a case concerning the interpretation of duty payment under proviso 7 to Rule 9 of the Pan Masala Packing Machines Rules, 2008. The Court ruled that the duty liability under proviso 7 is limited to the period of non-compliance with declaration filing or contravention, rejecting the Revenue's argument for continuous duty payment throughout the year. The judgment favored the Assessee's position, emphasizing the duty payment obligation for the specific non-compliant period. The appeals were dismissed, affirming the Tribunal's decision. Case-Laws Central Excise Wed, 18 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338966