https://www.taxtmi.com/caselaws?id=361492 The Tribunal allowed the Misc. Application, holding the appellant liable to pay duty only for the 32 machines in operation as per their declaration. The demand of &8377; 93,75,000/- confirmed in the impugned Order-in-Original was set aside, along with interest. The Tribunal emphasized the importance of manufacturers' declarations in determining duty liability and highlighted the need for authorities to consider such declarations. The judgment ensures fairness by clarifying the correct duty liability under the compounded levy scheme for pan masala/gutkha manufacturers. en-us Wed, 02 May 2018 00:00:00 +0530 Fri, 08 Jun 2018 07:21:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361492 The Tribunal allowed the Misc. Application, holding the appellant liable to pay duty only for the 32 machines in operation as per their declaration. The demand of &8377; 93,75,000/- confirmed in the impugned Order-in-Original was set aside, along with interest. The Tribunal emphasized the importance of manufacturers' declarations in determining duty liability and highlighted the need for authorities to consider such declarations. The judgment ensures fairness by clarifying the correct duty liability under the compounded levy scheme for pan masala/gutkha manufacturers. Case-Laws Central Excise Wed, 02 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361492