https://www.taxtmi.com/caselaws?id=754962 Duty under Rule 18(2) of the Chewing Tobacco and Unmanufactured Tobacco Packing Machine Rules could not be demanded for any period before the packing machine was proved to have been installed and operational. The invoice and related material established purchase on 16.03.2012, and the Department did not rebut that evidence; the Tribunal therefore accepted that the machine could not have been functioning before installation and gave the assessee the benefit of doubt up to 21.03.2012. On the assessee's own case, production commenced on 22.03.2012, so duty, interest and penalty were sustained only from that date onward. en-us Thu, 27 Jun 2024 00:00:00 +0530 Thu, 04 Jul 2024 08:15:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754962 Duty under Rule 18(2) of the Chewing Tobacco and Unmanufactured Tobacco Packing Machine Rules could not be demanded for any period before the packing machine was proved to have been installed and operational. The invoice and related material established purchase on 16.03.2012, and the Department did not rebut that evidence; the Tribunal therefore accepted that the machine could not have been functioning before installation and gave the assessee the benefit of doubt up to 21.03.2012. On the assessee's own case, production commenced on 22.03.2012, so duty, interest and penalty were sustained only from that date onward. Case-Laws Central Excise Thu, 27 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754962