Packing Machines (Capacity Determination and Collection of Duty) Second Amendment Rules, 2008 applies to search conducted after 20.10.2008

Commissioner of Central Tax Vs Om Fragrances (Delhi High Court) Delhi High Court held that the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Second Amendment Rules, 2008 coming into force from 20.10.2008 hence the amendments are not applicable to search conducted prior to effective date. Facts- The controversy in the present appeal relates to the quantum of duty payable by the respondents. The Tribunal upheld the Order-in-Original dated 30.11.2017 passed by the Principal Commissioner Central Tax (Goods & Services), Delhi (hereafter ‘the Adjudicating Authorit...