https://www.taxtmi.com/caselaws?id=342012 Rule 8 of the Pan Masala Packing Machines Rules, 2008 was applied to a machine used during the same month for pouches bearing different retail sale prices, and the retrospective clarification in Section 101 of the Finance Act, 2014 stated that duty is payable at the rate linked to the highest retail sale price for the whole month. On the admitted facts, duty had already been discharged on that higher retail sale price basis for the relevant machines. The demand was therefore unsustainable and the issue was resolved in favour of the assessee. en-us Fri, 03 Mar 2017 00:00:00 +0530 Sat, 22 Apr 2017 06:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342012 Rule 8 of the Pan Masala Packing Machines Rules, 2008 was applied to a machine used during the same month for pouches bearing different retail sale prices, and the retrospective clarification in Section 101 of the Finance Act, 2014 stated that duty is payable at the rate linked to the highest retail sale price for the whole month. On the admitted facts, duty had already been discharged on that higher retail sale price basis for the relevant machines. The demand was therefore unsustainable and the issue was resolved in favour of the assessee. Case-Laws Central Excise Fri, 03 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342012