https://www.taxtmi.com/caselaws?id=450223 The Tribunal allowed the appeal, overturning the order of the Commissioner of Central Excise (Appeals). It concluded that the Appellant should not be liable for duty based on the number of packing machines, as they were sealed and uninstalled. Consequently, the Tribunal provided consequential relief to the Appellant, aligning with Circular No. 81/17/2007/CX-3, which advises against including sealed machines in duty calculations. The decision was pronounced in open court on February 27, 2024. en-us Tue, 27 Feb 2024 00:00:00 +0530 Fri, 01 Mar 2024 07:31:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450223 The Tribunal allowed the appeal, overturning the order of the Commissioner of Central Excise (Appeals). It concluded that the Appellant should not be liable for duty based on the number of packing machines, as they were sealed and uninstalled. Consequently, the Tribunal provided consequential relief to the Appellant, aligning with Circular No. 81/17/2007/CX-3, which advises against including sealed machines in duty calculations. The decision was pronounced in open court on February 27, 2024. Case-Laws Central Excise Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450223