https://www.taxtmi.com/caselaws?id=353610 Where packing machines are reinstalled after the 5th day of a month, duty under the Pan Masala (Capacity Determination & Collection of Duty) Rules, 2008 arises on the 5th day of the following month, not on the 5th day of the same month. Applying the third proviso to Rule 9 and its earlier ruling on the same issue, the Tribunal held that duty paid on the next month's due date was timely and no interest was chargeable on that component. The interest demand was therefore set aside and consequential relief followed. en-us Fri, 03 Nov 2017 00:00:00 +0530 Tue, 09 Jan 2018 08:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353610 Where packing machines are reinstalled after the 5th day of a month, duty under the Pan Masala (Capacity Determination & Collection of Duty) Rules, 2008 arises on the 5th day of the following month, not on the 5th day of the same month. Applying the third proviso to Rule 9 and its earlier ruling on the same issue, the Tribunal held that duty paid on the next month's due date was timely and no interest was chargeable on that component. The interest demand was therefore set aside and consequential relief followed. Case-Laws Central Excise Fri, 03 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353610