https://www.taxtmi.com/caselaws?id=272500 Under the Pan Masala Packing Machine Rules, 2008, use of different retail sale prices on the same operating machine did not justify treating the unit as multiple machines for duty computation. Applying the slab-based mechanism and the amended position under the Finance Act, 2014, duty was payable at the highest retail sale price for the month, so the demand and penalty based on multiplication of machines were set aside. On abatement, the clearance of non-notified goods during the closure period did not defeat relief under Rule 10, and the assessee was held entitled to abatement for the disputed period. en-us Tue, 11 Jul 2017 00:00:00 +0530 Sun, 06 May 2018 16:02:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272500 Under the Pan Masala Packing Machine Rules, 2008, use of different retail sale prices on the same operating machine did not justify treating the unit as multiple machines for duty computation. Applying the slab-based mechanism and the amended position under the Finance Act, 2014, duty was payable at the highest retail sale price for the month, so the demand and penalty based on multiplication of machines were set aside. On abatement, the clearance of non-notified goods during the closure period did not defeat relief under Rule 10, and the assessee was held entitled to abatement for the disputed period. Case-Laws Central Excise Tue, 11 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272500