https://www.taxtmi.com/caselaws?id=449663 CESTAT Allahabad allowed the appeal regarding compounding of duty on unsealing of a pouch packing machine. The revenue failed to establish that the machine was used for packing Gutkha. Evidence including declarations, ground plans, and correspondence demonstrated the machine was installed in a separate room exclusively for packing sweet supari. The duty demand contradicted the filed declaration and ground plan required under Pan Masala Packing Machines (Determination of Capacity and Collection of Duty) Rules, 2008. The impugned order lacked merit. en-us Thu, 15 Feb 2024 00:00:00 +0530 Fri, 16 Feb 2024 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449663 CESTAT Allahabad allowed the appeal regarding compounding of duty on unsealing of a pouch packing machine. The revenue failed to establish that the machine was used for packing Gutkha. Evidence including declarations, ground plans, and correspondence demonstrated the machine was installed in a separate room exclusively for packing sweet supari. The duty demand contradicted the filed declaration and ground plan required under Pan Masala Packing Machines (Determination of Capacity and Collection of Duty) Rules, 2008. The impugned order lacked merit. Case-Laws Central Excise Thu, 15 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449663