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Excise Duty Cannot Be Levied u/r 9 of PMPM Rules Before Production Starts in Pan Masala Units.

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....Whether the revenue with the aid of Rule 9 of PMPM Rules, 2008 framed u/s 3A CEA, 1944 can levy and charge excise duty for the period before the commencement of production in the unit - Pan Masala Packing Machines - held no - AT....