https://www.taxtmi.com/caselaws?id=460089 The CESTAT Mumbai ruled in favor of the appellant regarding excise duty levy under N/N. 42/2008-CE and Pan Masala Packing Machines Rules, 2008. The tribunal held that the compounded levy scheme applies only to goods manufactured using power-operated packing machines, not hand-filled products. Additionally, the revenue's method of determining Retail Sale Price (RSP) by referring to tariff values under Section 3 notification was deemed invalid, as it did not follow the prescribed procedure under Rule 12. The tribunal emphasized that statutory procedures must be followed as prescribed. The appeal was allowed on both grounds. en-us Fri, 04 Nov 2022 00:00:00 +0530 Fri, 10 Jan 2025 20:17:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460089 The CESTAT Mumbai ruled in favor of the appellant regarding excise duty levy under N/N. 42/2008-CE and Pan Masala Packing Machines Rules, 2008. The tribunal held that the compounded levy scheme applies only to goods manufactured using power-operated packing machines, not hand-filled products. Additionally, the revenue's method of determining Retail Sale Price (RSP) by referring to tariff values under Section 3 notification was deemed invalid, as it did not follow the prescribed procedure under Rule 12. The tribunal emphasized that statutory procedures must be followed as prescribed. The appeal was allowed on both grounds. Case-Laws Central Excise Fri, 04 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460089