https://www.taxtmi.com/caselaws?id=352221 The Tribunal ruled in favor of the appellant in a case concerning duty liability calculation based on the surrender of a registration certificate. The appellant, engaged in manufacturing Gutka, ceased operations due to a government ban and deposited duty for July 2012 but stopped operations before the surrender date. The appellant argued that duty liability should not be determined by the surrender date but by the date of seizing operations. The Tribunal agreed, finding no manufacturing activity post-seizure and granted a refund for duty paid on the surrender date. The appeal was allowed, setting aside the previous decision. 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 The Tribunal ruled in favor of the appellant in a case concerning duty liability calculation based on the surrender of a registration certificate. The appellant, engaged in manufacturing Gutka, ceased operations due to a government ban and deposited duty for July 2012 but stopped operations before the surrender date. The appellant argued that duty liability should not be determined by the surrender date but by the date of seizing operations. The Tribunal agreed, finding no manufacturing activity post-seizure and granted a refund for duty paid on the surrender date. The appeal was allowed, setting aside the previous decision. Case-Laws Central Excise Mon, 09 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352221