https://www.taxtmi.com/caselaws?id=345529 Monthly duty under the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 is determined by the number of operating packing machines in the factory. Machines that were duly sealed, kept under physical supervision, and rendered non-operative were not required to be counted as operating machines merely because they remained within the factory premises. In the absence of any allegation of reinstallation, operation, or tampering, the proper officer's duty determination based on the machines actually operated during the month was upheld in favour of the assessee. en-us Fri, 13 Jan 2017 00:00:00 +0530 Thu, 20 Jul 2017 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345529 Monthly duty under the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 is determined by the number of operating packing machines in the factory. Machines that were duly sealed, kept under physical supervision, and rendered non-operative were not required to be counted as operating machines merely because they remained within the factory premises. In the absence of any allegation of reinstallation, operation, or tampering, the proper officer's duty determination based on the machines actually operated during the month was upheld in favour of the assessee. Case-Laws Central Excise Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345529