https://www.taxtmi.com/caselaws?id=753277 CESTAT Allahabad dismissed Revenue's appeal regarding duty liability for Pan Masala and Gutkha manufacturer. The case involved retrospective application of Rule 8 amendments to Pan Masala Packing Machines Rules, 2008. Tribunal held that when manufacturer produces Gutkha of different retail sale prices on same machines in a month, duty liability applies at highest RSP rate. The retrospective amendment from Finance Act 2014, effective 13.04.2010, was applicable to periods prior to that date. Revenue's contention that first proviso to Rule 8 applied only from 13.04.2010 was rejected, confirming manufacturer's duty calculation method was correct. en-us Fri, 08 Dec 2023 00:00:00 +0530 Thu, 30 May 2024 07:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753277 CESTAT Allahabad dismissed Revenue's appeal regarding duty liability for Pan Masala and Gutkha manufacturer. The case involved retrospective application of Rule 8 amendments to Pan Masala Packing Machines Rules, 2008. Tribunal held that when manufacturer produces Gutkha of different retail sale prices on same machines in a month, duty liability applies at highest RSP rate. The retrospective amendment from Finance Act 2014, effective 13.04.2010, was applicable to periods prior to that date. Revenue's contention that first proviso to Rule 8 applied only from 13.04.2010 was rejected, confirming manufacturer's duty calculation method was correct. Case-Laws Central Excise Fri, 08 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753277