https://www.taxtmi.com/caselaws?id=243728 For stay purposes, the record was held to prima facie establish duty liability under the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, because two pouch packing machines were recovered from undeclared premises along with supporting materials, raw materials, and statements indicating use of automatic packing machines for gutkha manufacture. The deeming provision treated goods cleared from premises where a packing machine is installed as manufactured with the aid of such machine, regardless of actual use or working condition. On that basis, complete waiver of pre-deposit was declined, but partial protection was granted conditionally: deposit of Rs. 1 crore within eight weeks, after which the remaining duty and penalty were waived and recovery stayed pending appeal. en-us Tue, 03 Dec 2013 00:00:00 +0530 Sat, 08 Feb 2014 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243728 For stay purposes, the record was held to prima facie establish duty liability under the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, because two pouch packing machines were recovered from undeclared premises along with supporting materials, raw materials, and statements indicating use of automatic packing machines for gutkha manufacture. The deeming provision treated goods cleared from premises where a packing machine is installed as manufactured with the aid of such machine, regardless of actual use or working condition. On that basis, complete waiver of pre-deposit was declined, but partial protection was granted conditionally: deposit of Rs. 1 crore within eight weeks, after which the remaining duty and penalty were waived and recovery stayed pending appeal. Case-Laws Central Excise Tue, 03 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243728