https://www.taxtmi.com/caselaws?id=238744 The Appellate Tribunal CESTAT AHMEDABAD held that duty liability under the Pan Masala Packing Machines Rules arises on products actually manufactured in the factory premises, emphasizing the need for manufacturing activity during the relevant period. The Tribunal found that the appellant made a prima facie case for the waiver of pre-deposit of duty liability, interest, and penalties. It clarified that duty should be paid based on machines in operation rather than all installed machines, aligning with the Central Excise Act provisions. The Tribunal granted the waiver and stayed the recovery until the appeal's disposal. en-us Mon, 08 Jul 2013 00:00:00 +0530 Tue, 22 Apr 2014 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238744 The Appellate Tribunal CESTAT AHMEDABAD held that duty liability under the Pan Masala Packing Machines Rules arises on products actually manufactured in the factory premises, emphasizing the need for manufacturing activity during the relevant period. The Tribunal found that the appellant made a prima facie case for the waiver of pre-deposit of duty liability, interest, and penalties. It clarified that duty should be paid based on machines in operation rather than all installed machines, aligning with the Central Excise Act provisions. The Tribunal granted the waiver and stayed the recovery until the appeal's disposal. Case-Laws Central Excise Mon, 08 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238744