Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 59 - AT - Central ExciseValuation - At the beginning of the month October 2010 there was only one machine in the factory and from 16.10.2010, two new machines were installed under intimation to Revenue - demand of duty on all three machines - Rule 8 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 - Held that:- The issue is no more res integra in view of the issue being decided by this Tribunal in the case of Shree Shyam Pan Products Pvt.Ltd. v. Delhi-I [2018 (1) TMI 345 - CESTAT NEW DELHI], where it was held that collection of duty of Central Excise for the period for which machines were not in operation and goods were not being manufactured such collection of duty is unsustainable - appeal allowed - decided in favor of appellant.
|