https://www.taxtmi.com/caselaws?id=343079 The appeal was accepted for disposal under the new cause title following a change of cause title application due to proceedings initiated by the office of Commissioner of Central Excise & ST. Discrepancies in duty payment based on machine speed were resolved in favor of the appellant, as it was found that the machines' speed was within the manufacturer's specified limit. The Chartered Engineer's opinion lacked substantial evidence, and the manufacturer's technical literature supported the determined speed. The judgment emphasized aligning machine speed declarations with technical specifications and manufacturer-provided information for accurate duty assessment, influenced by previous adjudicating authority's observations in similar cases. en-us Tue, 16 May 2017 00:00:00 +0530 Thu, 18 May 2017 07:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343079 The appeal was accepted for disposal under the new cause title following a change of cause title application due to proceedings initiated by the office of Commissioner of Central Excise & ST. Discrepancies in duty payment based on machine speed were resolved in favor of the appellant, as it was found that the machines' speed was within the manufacturer's specified limit. The Chartered Engineer's opinion lacked substantial evidence, and the manufacturer's technical literature supported the determined speed. The judgment emphasized aligning machine speed declarations with technical specifications and manufacturer-provided information for accurate duty assessment, influenced by previous adjudicating authority's observations in similar cases. Case-Laws Central Excise Tue, 16 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343079