https://www.taxtmi.com/caselaws?id=111619 Seized machinery was found to be newly manufactured excisable goods removed without payment of duty, not merely old equipment shifted from another plant and repaired. The factual defence that the items were only old machines brought from the Mulund plant was rejected because the adjudicating authority found the appellant capable of manufacturing such machinery in its own workshop, and the private records described the goods as "new". With no effective rebuttal to those findings, the determination that duty had been evaded on newly manufactured goods was upheld and the appeal failed. en-us Fri, 30 Jan 2004 00:00:00 +0530 Tue, 24 Apr 2012 13:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111619 Seized machinery was found to be newly manufactured excisable goods removed without payment of duty, not merely old equipment shifted from another plant and repaired. The factual defence that the items were only old machines brought from the Mulund plant was rejected because the adjudicating authority found the appellant capable of manufacturing such machinery in its own workshop, and the private records described the goods as "new". With no effective rebuttal to those findings, the determination that duty had been evaded on newly manufactured goods was upheld and the appeal failed. Case-Laws Central Excise Fri, 30 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111619