https://www.taxtmi.com/caselaws?id=344792 A demand under the compounded levy scheme for pan masala/gutkha cannot be sustained where the show cause notice is vague, contradictory, and unsupported by relied-upon verification material. The Tribunal noted that no specific misdeclaration in the assessee's declaration was established, and the capacity determination rested on an unreliable factual basis despite admitted sealing of machines and prompt intimation to the Department. On those facts, the annual capacity determination and the resulting duty demand were held unsustainable and were set aside, with consequential relief granted to the assessee in accordance with law. en-us Thu, 18 May 2017 00:00:00 +0530 Wed, 28 Jun 2017 08:25:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344792 A demand under the compounded levy scheme for pan masala/gutkha cannot be sustained where the show cause notice is vague, contradictory, and unsupported by relied-upon verification material. The Tribunal noted that no specific misdeclaration in the assessee's declaration was established, and the capacity determination rested on an unreliable factual basis despite admitted sealing of machines and prompt intimation to the Department. On those facts, the annual capacity determination and the resulting duty demand were held unsustainable and were set aside, with consequential relief granted to the assessee in accordance with law. Case-Laws Central Excise Thu, 18 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344792