https://www.taxtmi.com/caselaws?id=402748 The Appeals involved the interpretation of the Compounded Levy Scheme, determination of duty rates, and the status of a seized Pouch Packing Machine (PPM). The Tribunal found the PPM was not operational before 01-08-2014, leading to a reduction in duty liability. Confiscation of the PPM and fines were deemed unjustified, and penalties on the Assessee were reduced due to lack of intent to evade duty. Appeal No. E/10340/2020 was partially allowed, confirming duty for August 2014 with reduced penalties. Appeal No. E/10341/2020 was allowed, setting aside the penalty on the authorized signatory, while Appeal No. E/10352/2020 was dismissed. en-us Mon, 11 Jan 2021 00:00:00 +0530 Tue, 12 Jan 2021 13:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402748 The Appeals involved the interpretation of the Compounded Levy Scheme, determination of duty rates, and the status of a seized Pouch Packing Machine (PPM). The Tribunal found the PPM was not operational before 01-08-2014, leading to a reduction in duty liability. Confiscation of the PPM and fines were deemed unjustified, and penalties on the Assessee were reduced due to lack of intent to evade duty. Appeal No. E/10340/2020 was partially allowed, confirming duty for August 2014 with reduced penalties. Appeal No. E/10341/2020 was allowed, setting aside the penalty on the authorized signatory, while Appeal No. E/10352/2020 was dismissed. Case-Laws Central Excise Mon, 11 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402748