https://www.taxtmi.com/caselaws?id=1828 The Tribunal allowed the appeal in a case concerning the import of machines under an EPCG license. The Tribunal found in favor of the appellants, setting aside the impugned order by the Commissioner (Appeals). It was determined that the machines were new based on the embossed manufacturing year and Chartered Engineer certification, rejecting the Revenue's claim of them being old or used. Consequently, the appellants were entitled to consequential relief as the Tribunal found no evidence supporting the Revenue's allegations. en-us Tue, 03 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1828 The Tribunal allowed the appeal in a case concerning the import of machines under an EPCG license. The Tribunal found in favor of the appellants, setting aside the impugned order by the Commissioner (Appeals). It was determined that the machines were new based on the embossed manufacturing year and Chartered Engineer certification, rejecting the Revenue's claim of them being old or used. Consequently, the appellants were entitled to consequential relief as the Tribunal found no evidence supporting the Revenue's allegations. Case-Laws Central Excise Tue, 03 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1828