https://www.taxtmi.com/caselaws?id=352282 Duty under the packing-machine based levy must be computed pro rata when a machine is installed and used only for part of a month, because Rule 9 requires assessment from the date of commencement of production for the remaining days of that month. On the facts, the machine operated only for two days in February 2012, so demand for duty for the full month was not sustainable. The governing rules also did not authorise confiscation of raw material, packing material, or the undeclared pouch packing machine; confiscation was confined to finished goods. The matter was therefore limited to fresh quantification of redemption fine on the finished goods alone. en-us Tue, 05 Dec 2017 00:00:00 +0530 Mon, 18 Dec 2017 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352282 Duty under the packing-machine based levy must be computed pro rata when a machine is installed and used only for part of a month, because Rule 9 requires assessment from the date of commencement of production for the remaining days of that month. On the facts, the machine operated only for two days in February 2012, so demand for duty for the full month was not sustainable. The governing rules also did not authorise confiscation of raw material, packing material, or the undeclared pouch packing machine; confiscation was confined to finished goods. The matter was therefore limited to fresh quantification of redemption fine on the finished goods alone. Case-Laws Central Excise Tue, 05 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352282