https://www.taxtmi.com/caselaws?id=372590 The first proviso to Rule 8 of the Panmasala Packing Machine Rules, 2008 does not apply where Form-I already declares that the same packing machine will be used to manufacture pouches of more than one retail sale price and duty is paid at the highest declared price. A declared retail sale price cannot be treated as a new retail sale price merely because multiple declared prices are produced on the same machine during the month. The provision must be applied as written, and the later retrospective amendment reinforced that duty is intended at the highest retail sale price in such cases. On that reasoning, the demand and penalty could not be sustained. en-us Thu, 04 Oct 2018 00:00:00 +0530 Wed, 26 Dec 2018 10:38:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372590 The first proviso to Rule 8 of the Panmasala Packing Machine Rules, 2008 does not apply where Form-I already declares that the same packing machine will be used to manufacture pouches of more than one retail sale price and duty is paid at the highest declared price. A declared retail sale price cannot be treated as a new retail sale price merely because multiple declared prices are produced on the same machine during the month. The provision must be applied as written, and the later retrospective amendment reinforced that duty is intended at the highest retail sale price in such cases. On that reasoning, the demand and penalty could not be sustained. Case-Laws Central Excise Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372590