https://www.taxtmi.com/caselaws?id=372894 The Appellate Tribunal CESTAT ALLAHABAD, in a case regarding the demand of Central Excise duty for installing two machines for manufacturing Pan Masala containing Tobacco, ruled in favor of the appellant. The Tribunal held that duty collection for periods when the machines were not operational and goods were not being manufactured was unjustified. Referring to relevant rules and previous decisions, the Tribunal emphasized the importance of adhering to duty liability provisions based on actual production dates and machinery installation. The impugned order was set aside, and the appeal was allowed. en-us Mon, 31 Dec 2018 00:00:00 +0530 Thu, 03 Jan 2019 06:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372894 The Appellate Tribunal CESTAT ALLAHABAD, in a case regarding the demand of Central Excise duty for installing two machines for manufacturing Pan Masala containing Tobacco, ruled in favor of the appellant. The Tribunal held that duty collection for periods when the machines were not operational and goods were not being manufactured was unjustified. Referring to relevant rules and previous decisions, the Tribunal emphasized the importance of adhering to duty liability provisions based on actual production dates and machinery installation. The impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372894