Duty leviable from first day of FY when assessee admits manufacturing of ‘PAN Masala’ without regist

Excise & Customs : Where assessee had admitted manufacture of Pan Masala without registration since Jan., 2011, prima facie, duty was leviable as per deeming provisions of rule 17(2) of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, since 1st April of that financial year i.e., since 1-4-2010