https://www.taxtmi.com/caselaws?id=330506 The Tribunal ruled in favor of the appellant, emphasizing that the number of operating machines, not the declared machine speed, is crucial in determining deemed production and duty liability for manufacturing 'Gutka'. The decision set aside the Commissioner (Appeals)'s order, allowing the appeal with consequential relief, in accordance with the Capacity Determination Rules and a supporting CBEC Circular. en-us Mon, 14 Mar 2016 00:00:00 +0530 Tue, 14 Feb 2017 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330506 The Tribunal ruled in favor of the appellant, emphasizing that the number of operating machines, not the declared machine speed, is crucial in determining deemed production and duty liability for manufacturing 'Gutka'. The decision set aside the Commissioner (Appeals)'s order, allowing the appeal with consequential relief, in accordance with the Capacity Determination Rules and a supporting CBEC Circular. Case-Laws Central Excise Mon, 14 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330506