https://www.taxtmi.com/highlights?id=71876 Capacity based payment of duty - Chewing Tobacco and Unmanufactured Tobacco Packing Machines - The challenge to Rule 8 must fail when tested on the anvil of the Second Proviso to Section 3A(2)(b). It becomes pertinent to note that the Second Proviso deals with a contingency where the “factor relevant” is altered or modified at any time during the year. It is in such a situation alone that the annual production is liable to be redetermined on a proportionate basis. - HC en-us Fri, 08 Sep 2023 09:01:12 +0530 Fri, 08 Sep 2023 09:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71876 Capacity based payment of duty - Chewing Tobacco and Unmanufactured Tobacco Packing Machines - The challenge to Rule 8 must fail when tested on the anvil of the Second Proviso to Section 3A(2)(b). It becomes pertinent to note that the Second Proviso deals with a contingency where the “factor relevant” is altered or modified at any time during the year. It is in such a situation alone that the annual production is liable to be redetermined on a proportionate basis. - HC Highlights Central Excise Fri, 08 Sep 2023 09:01:12 +0530 https://www.taxtmi.com/highlights?id=71876