https://www.taxtmi.com/caselaws?id=122060 Excise duty could not be demanded on both installed machines merely because they were fitted in the factory, where electricity capacity showed only one machine could operate at a time. The certificate from the electricity supply authority and the original power supply document established inadequate power for simultaneous running, and the Revenue did not dispute that evidence. Fresh evidence produced before the appellate authority was accepted, and the finding that production corresponded only to one working machine was supported. On that basis, duty could not be computed as if both machines were in simultaneous operation, and the demand on the second machine was not sustainable. en-us Mon, 31 Jul 2006 00:00:00 +0530 Wed, 08 Aug 2012 13:10:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122060 Excise duty could not be demanded on both installed machines merely because they were fitted in the factory, where electricity capacity showed only one machine could operate at a time. The certificate from the electricity supply authority and the original power supply document established inadequate power for simultaneous running, and the Revenue did not dispute that evidence. Fresh evidence produced before the appellate authority was accepted, and the finding that production corresponded only to one working machine was supported. On that basis, duty could not be computed as if both machines were in simultaneous operation, and the demand on the second machine was not sustainable. Case-Laws Central Excise Mon, 31 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122060