https://www.taxtmi.com/caselaws?id=275935 Under the compounded levy regime for pan masala packing machines, abatement was available for periods when packing machines were not operated or were operated only partly, following earlier Tribunal and High Court rulings in the assessee's favour. The duty demand based on denial of such abatement therefore could not be sustained. Penalty was also unwarranted because there was no finding of suppression of facts or contumacious conduct. The assessee obtained relief against the confirmed demand and the allied penalty consequences. en-us Wed, 08 Nov 2017 00:00:00 +0530 Tue, 23 Oct 2018 13:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275935 Under the compounded levy regime for pan masala packing machines, abatement was available for periods when packing machines were not operated or were operated only partly, following earlier Tribunal and High Court rulings in the assessee's favour. The duty demand based on denial of such abatement therefore could not be sustained. Penalty was also unwarranted because there was no finding of suppression of facts or contumacious conduct. The assessee obtained relief against the confirmed demand and the allied penalty consequences. Case-Laws Central Excise Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275935