https://www.taxtmi.com/caselaws?id=343703 The Tribunal overturned the duty demand of Rs. 25 lakhs per machine and the confiscation order under the Pan Masala Packing Machines Rules, 2008. The appellant's appeal succeeded as the unreported machines were found in uninstalled condition in open premises, not operational during inspection. The decision granted the appellant tax benefits and provisional release of the machines, highlighting the machines' non-operational status and location outside the factory's covered area as key factors in favor of the appellant. en-us Fri, 06 Jan 2017 00:00:00 +0530 Wed, 07 Feb 2018 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343703 The Tribunal overturned the duty demand of Rs. 25 lakhs per machine and the confiscation order under the Pan Masala Packing Machines Rules, 2008. The appellant's appeal succeeded as the unreported machines were found in uninstalled condition in open premises, not operational during inspection. The decision granted the appellant tax benefits and provisional release of the machines, highlighting the machines' non-operational status and location outside the factory's covered area as key factors in favor of the appellant. Case-Laws Central Excise Fri, 06 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343703