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2013 (9) TMI 773 - ALLAHABAD HIGH COURTFixation of Annual Capacity - The issue was related to fixation of annual capacity of the production in terms of the Pan Masala Packing Machines (Capacity Determination and Collection) Rules, 2008 - Held that:- The machines were sealed and Revenue's submission was in the arena of assumption and presumption - For using the said machines, the seal had to be broke open which can only be done with the consent and permission of the Revenue - As such there was no merits in the Revenue's appeal. The reasoning recorded by the CESTAT was upheld that once the machines were sealed and there was no evidence that the machines were de-sealed, without which they could not be used for manufacture, the imposition of the excise duty, only on the ground that since the machines had wheels and could be moved out, was based only on assumptions and presumptions - All the Central Excise Authorities had concurrently held that the dues were proposed to be imposed only on assumptions and presumptions - The questions of law as framed do not arise for consideration in this case – Decided against Revenue.
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