https://www.taxtmi.com/caselaws?id=365074 The Tribunal dismissed the appeals, upholding the confirmation of demand, interest, and penalty under the Compounded Levy Scheme for non-payment of Central Excise duty on closed machines. The decision was based on the provisions of Notification 17/07 and relevant case law interpretations, emphasizing that duty liability does not arise for machines declared unused after opting for the concession under the scheme. The Tribunal differentiated between non-use and actual removal of machinery, highlighting the requirement of production for duty levy. en-us Wed, 01 Aug 2018 00:00:00 +0530 Fri, 10 Aug 2018 08:05:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365074 The Tribunal dismissed the appeals, upholding the confirmation of demand, interest, and penalty under the Compounded Levy Scheme for non-payment of Central Excise duty on closed machines. The decision was based on the provisions of Notification 17/07 and relevant case law interpretations, emphasizing that duty liability does not arise for machines declared unused after opting for the concession under the scheme. The Tribunal differentiated between non-use and actual removal of machinery, highlighting the requirement of production for duty levy. Case-Laws Central Excise Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365074