https://www.taxtmi.com/caselaws?id=123757 The Tribunal allowed the appeal against the duty demand on dismantled machinery under a compounded levy scheme. The Tribunal found no justification to uphold the demand as the machinery was non-usable even before the scheme began, and there was no evidence of its operation during the relevant period. The decision emphasized considering the operational status of machinery and circumstances of dismantling in duty demands under such schemes, ultimately providing relief to the appellant. en-us Mon, 06 Aug 2007 00:00:00 +0530 Thu, 20 Sep 2012 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123757 The Tribunal allowed the appeal against the duty demand on dismantled machinery under a compounded levy scheme. The Tribunal found no justification to uphold the demand as the machinery was non-usable even before the scheme began, and there was no evidence of its operation during the relevant period. The decision emphasized considering the operational status of machinery and circumstances of dismantling in duty demands under such schemes, ultimately providing relief to the appellant. Case-Laws Central Excise Mon, 06 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123757