https://www.taxtmi.com/caselaws?id=371391 Liability under the packing-machine based excise regime could not be sustained where the Department failed to prove that the disputed pouch packing machines were installed in premises under the appellant's control, or that the appellant had manufactured or cleared gutkha. The record, including affidavits and supporting material, indicated that the machines were located in premises occupied by other entities, and the Department did not establish the appellant's dominion over those premises. Statements recorded during investigation were also not treated as reliable because cross-examination was denied. On that basis, the duty demand, interest and penalty were held unsustainable and the appeals were allowed. en-us Tue, 30 Oct 2018 00:00:00 +0530 Tue, 04 Dec 2018 08:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371391 Liability under the packing-machine based excise regime could not be sustained where the Department failed to prove that the disputed pouch packing machines were installed in premises under the appellant's control, or that the appellant had manufactured or cleared gutkha. The record, including affidavits and supporting material, indicated that the machines were located in premises occupied by other entities, and the Department did not establish the appellant's dominion over those premises. Statements recorded during investigation were also not treated as reliable because cross-examination was denied. On that basis, the duty demand, interest and penalty were held unsustainable and the appeals were allowed. Case-Laws Central Excise Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371391