https://www.taxtmi.com/caselaws?id=799351 Delayed payment of determined monthly duty is addressed by the second proviso to Rule 9, requiring payment of outstanding duty with interest. The seventh proviso applies only when non-payment continues during operation of packing machines and requires duty to be calculated on the higher of declared operating machines or machines available for production. Sealed or inoperative machines, including machines sealed by the Department, are not available for production absent reliable evidence of operation or misdeclaration. Accordingly, where only declared machines operated, delayed payment does not justify differential duty based on sealed machines. en-us Fri, 18 Sep 2026 00:00:00 +0530 Mon, 21 Sep 2026 08:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799351 Delayed payment of determined monthly duty is addressed by the second proviso to Rule 9, requiring payment of outstanding duty with interest. The seventh proviso applies only when non-payment continues during operation of packing machines and requires duty to be calculated on the higher of declared operating machines or machines available for production. Sealed or inoperative machines, including machines sealed by the Department, are not available for production absent reliable evidence of operation or misdeclaration. Accordingly, where only declared machines operated, delayed payment does not justify differential duty based on sealed machines. Case-Laws Central Excise Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799351