https://www.taxtmi.com/caselaws?id=351447 The packing-machine based compounded levy scheme fixes duty liability by reference to the number of operational machines, not the actual quantity manufactured. In the stated facts, the machine was found running during inspection, with tobacco being packed and labour present, as recorded in the panchnama. The claim that sealing prevented operation was not supported by contemporaneous panchnamas or any timely objection before the visiting officers, and electricity consumption was consistent with regular use. On that basis, the machine was treated as operational and duty was considered payable for the relevant period. en-us Tue, 07 Nov 2017 00:00:00 +0530 Sat, 25 Nov 2017 08:01:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351447 The packing-machine based compounded levy scheme fixes duty liability by reference to the number of operational machines, not the actual quantity manufactured. In the stated facts, the machine was found running during inspection, with tobacco being packed and labour present, as recorded in the panchnama. The claim that sealing prevented operation was not supported by contemporaneous panchnamas or any timely objection before the visiting officers, and electricity consumption was consistent with regular use. On that basis, the machine was treated as operational and duty was considered payable for the relevant period. Case-Laws Central Excise Tue, 07 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351447