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2018 (1) TMI 345 - AT - Central ExciseWhether the appellant is required to discharge differential duty on the products “Pan Masala” which were not produced during the period 1st to 10th June 2013 on the new machine which was installed? Held that: - the demand of the duty on the products “Pan Masala” can be done so only from the date of production only, if any new machinery installation is done, which in the case is from 10th June, 2013. Since there is no dispute as to the fact that the third packing machine was installed on 10th June, 2013, any demands of the duty liability on an assumed production from the period 1st to 10th June 2013 does not arise. Appeal allowed - decided in favor of appellant.
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