https://www.taxtmi.com/caselaws?id=367750 The Tribunal clarified the interpretation of Rule 9 of the Pan Masala and Chewing Tobacco Packing Machines Rules, emphasizing correct application for duty payment. It ruled in favor of the appellant regarding the applicability of the 3rd proviso to Rule 9, shifting duty payment date upon machine non-operation. The Tribunal set aside the Commissioner's decision on interest payment, highlighting the need to consider all relevant provisions. The judgment underscored adherence to legal requirements in duty payment and interest calculations. en-us Mon, 13 Aug 2018 00:00:00 +0530 Wed, 26 Sep 2018 08:45:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367750 The Tribunal clarified the interpretation of Rule 9 of the Pan Masala and Chewing Tobacco Packing Machines Rules, emphasizing correct application for duty payment. It ruled in favor of the appellant regarding the applicability of the 3rd proviso to Rule 9, shifting duty payment date upon machine non-operation. The Tribunal set aside the Commissioner's decision on interest payment, highlighting the need to consider all relevant provisions. The judgment underscored adherence to legal requirements in duty payment and interest calculations. Case-Laws Central Excise Mon, 13 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367750