https://www.taxtmi.com/caselaws?id=449097 Duty under a machine-based special procedure could not be demanded for a cold rolling machine that had been dismantled and was not used during the relevant period, where the assessee had intimated the department and duty was paid only on the two machines actually operating. As the department did not dispute the dismantling or prove use of all three machines, the demand failed. Once the duty demand was unsustainable, the related interest and penalty also could not survive and were set aside. en-us Mon, 22 Jan 2024 00:00:00 +0530 Tue, 06 Feb 2024 08:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449097 Duty under a machine-based special procedure could not be demanded for a cold rolling machine that had been dismantled and was not used during the relevant period, where the assessee had intimated the department and duty was paid only on the two machines actually operating. As the department did not dispute the dismantling or prove use of all three machines, the demand failed. Once the duty demand was unsustainable, the related interest and penalty also could not survive and were set aside. Case-Laws Central Excise Mon, 22 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449097