https://www.taxtmi.com/caselaws?id=353609 Rule 9 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 requires differential duty only when the number of operating packing machines increases during a month due to addition or installation, with liability arising from the date of installation. On the admitted facts, the third machine was installed on 10 June 2013, so duty could not be demanded for the earlier period from 1 June 2013 to 10 June 2013 on an assumed basis. The proportional discharge of duty was treated as consistent with section 3A of the Central Excise Act, 1944, and the differential duty for that earlier period was held unsustainable. en-us Fri, 03 Nov 2017 00:00:00 +0530 Tue, 09 Jan 2018 08:14:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353609 Rule 9 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 requires differential duty only when the number of operating packing machines increases during a month due to addition or installation, with liability arising from the date of installation. On the admitted facts, the third machine was installed on 10 June 2013, so duty could not be demanded for the earlier period from 1 June 2013 to 10 June 2013 on an assumed basis. The proportional discharge of duty was treated as consistent with section 3A of the Central Excise Act, 1944, and the differential duty for that earlier period was held unsustainable. Case-Laws Central Excise Fri, 03 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353609