https://www.taxtmi.com/caselaws?id=345347 An appellate authority had held that Rule 6(6) of the Pan Masala Packing Machines Rules, 2008 does not prohibit alteration of the declared maximum packing speed, provided the change is genuinely effected and physically verified. That ruling displaced the basis for a later enquiry and summons issued under the Central Excise Act, because subordinate revenue authorities were required to follow the appellate determination on both statutory interpretation and the relevant factual foundation. Continued investigation on the same core issue was therefore unsustainable, and reliance on Section 9AA was treated as misconceived. The enquiry and summons were quashed. en-us Thu, 22 Jun 2017 00:00:00 +0530 Fri, 29 Jun 2018 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345347 An appellate authority had held that Rule 6(6) of the Pan Masala Packing Machines Rules, 2008 does not prohibit alteration of the declared maximum packing speed, provided the change is genuinely effected and physically verified. That ruling displaced the basis for a later enquiry and summons issued under the Central Excise Act, because subordinate revenue authorities were required to follow the appellate determination on both statutory interpretation and the relevant factual foundation. Continued investigation on the same core issue was therefore unsustainable, and reliance on Section 9AA was treated as misconceived. The enquiry and summons were quashed. Case-Laws Central Excise Thu, 22 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345347