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    <title>2023 (6) TMI 235 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the Commissioner&#039;s order in a case involving the interpretation of the Pan Masala Packing Machines Rules, 2008. The issue revolved around the calculation of the redetermined duty based on the number of operating packing machines during the default period. The Tribunal supported the Commissioner&#039;s decision to demand the differential duty for the remaining months of the financial year, in line with relevant case laws and Board clarifications. Consequently, the Revenue&#039;s appeal was dismissed, affirming the redetermined duty calculated by the Commissioner.</description>
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      <title>2023 (6) TMI 235 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=438661</link>
      <description>The Tribunal upheld the Commissioner&#039;s order in a case involving the interpretation of the Pan Masala Packing Machines Rules, 2008. The issue revolved around the calculation of the redetermined duty based on the number of operating packing machines during the default period. The Tribunal supported the Commissioner&#039;s decision to demand the differential duty for the remaining months of the financial year, in line with relevant case laws and Board clarifications. Consequently, the Revenue&#039;s appeal was dismissed, affirming the redetermined duty calculated by the Commissioner.</description>
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