https://www.taxtmi.com/caselaws?id=352221 Permanent cessation of manufacturing activity, once intimated to the Department and supported by acknowledgment, was treated as the operative date for duty liability under Rule 16 of the Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008. As no evidence showed use of the machines on 18.07.2012 or thereafter, the later surrender of the registration certificate on 19.07.2012 could not shift duty liability to that day. Duty for 19.07.2012 was therefore not payable, and the duty paid for that date was refundable. en-us Mon, 09 Oct 2017 00:00:00 +0530 Mon, 11 Dec 2017 07:42:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352221 Permanent cessation of manufacturing activity, once intimated to the Department and supported by acknowledgment, was treated as the operative date for duty liability under Rule 16 of the Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008. As no evidence showed use of the machines on 18.07.2012 or thereafter, the later surrender of the registration certificate on 19.07.2012 could not shift duty liability to that day. Duty for 19.07.2012 was therefore not payable, and the duty paid for that date was refundable. Case-Laws Central Excise Mon, 09 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352221