https://www.taxtmi.com/caselaws?id=260411 The case involved issues regarding the condition and operational status of packing machines, applicability of deeming fiction under specific rules, evidence of manufacturing activities in unregistered premises, and statements of witnesses. The Commissioner deemed the machines operational based on the rules, leading to a duty demand against the appellant. However, the Member (Judicial) disagreed, stating that the deeming fiction should not apply in this case. The Member (Technical) ordered a partial pre-deposit but the majority decision sided with the Member (Judicial), allowing the stay petition unconditionally due to lack of conclusive evidence. en-us Thu, 21 Aug 2014 00:00:00 +0530 Thu, 11 Jun 2015 06:23:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260411 The case involved issues regarding the condition and operational status of packing machines, applicability of deeming fiction under specific rules, evidence of manufacturing activities in unregistered premises, and statements of witnesses. The Commissioner deemed the machines operational based on the rules, leading to a duty demand against the appellant. However, the Member (Judicial) disagreed, stating that the deeming fiction should not apply in this case. The Member (Technical) ordered a partial pre-deposit but the majority decision sided with the Member (Judicial), allowing the stay petition unconditionally due to lack of conclusive evidence. Case-Laws Central Excise Thu, 21 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260411