https://www.taxtmi.com/caselaws?id=367690 The Tribunal allowed the manufacturer's appeal and dismissed the revenue's appeal in a case concerning Central Excise duty demand for manufacturing Gutkha with different Retail Sales Prices (RSPs) on the same machine. The Tribunal held that treating different RSPs within the same slab as separate for duty calculation purposes was incorrect. It clarified that RSPs within the same slab should not be considered separate for duty imposition, based on Rule 8 amendments and legal precedents. The decision emphasized that when different RSPs fall within the same slab and are manufactured on the same machine, they should not be treated as separate for duty liability. en-us Fri, 03 Aug 2018 00:00:00 +0530 Tue, 25 Sep 2018 08:22:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367690 The Tribunal allowed the manufacturer's appeal and dismissed the revenue's appeal in a case concerning Central Excise duty demand for manufacturing Gutkha with different Retail Sales Prices (RSPs) on the same machine. The Tribunal held that treating different RSPs within the same slab as separate for duty calculation purposes was incorrect. It clarified that RSPs within the same slab should not be considered separate for duty imposition, based on Rule 8 amendments and legal precedents. The decision emphasized that when different RSPs fall within the same slab and are manufactured on the same machine, they should not be treated as separate for duty liability. Case-Laws Central Excise Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367690