https://www.taxtmi.com/caselaws?id=386561 Under the compounded levy scheme for cold rolling machines, duty liability had to be based on the machines actually operated during the relevant months, not on the total machines found in the factory. The declarations filed for the preceding months consistently stated that only two machines were employed, and the record contained no inspection report or other evidence rebutting those declarations. In the absence of proof that additional machines were operated, a demand calculated on four or six machines was unsustainable. The appellate demand was set aside and the original order dropping the demand was restored with consequential relief. en-us Mon, 30 Sep 2019 00:00:00 +0530 Thu, 03 Oct 2019 06:08:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386561 Under the compounded levy scheme for cold rolling machines, duty liability had to be based on the machines actually operated during the relevant months, not on the total machines found in the factory. The declarations filed for the preceding months consistently stated that only two machines were employed, and the record contained no inspection report or other evidence rebutting those declarations. In the absence of proof that additional machines were operated, a demand calculated on four or six machines was unsustainable. The appellate demand was set aside and the original order dropping the demand was restored with consequential relief. Case-Laws Central Excise Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386561