Duty to be calculated on pro-rata basis in case of production of new retail sale price

C.C.E.-Ahmedabad-ii Vs Zest Packers Pvt Ltd (CESTAT Ahmedabad) CESTAT Ahmedabad held that in case of production of a new retail sale price, duty is to be calculated on pro-rata basis, in the present case only four days, when the production has taken place. Facts- The issue involved in present appeal filed by the revenue is that in the fact that in the month of December 2011 the production of a new retail sale price was done from 28.12.2011 to 31.12.2011, whether the duty for the entire month has to be paid or duty on pro-rata basis only for four days, when the production has taken place. Concl...