Demand under Pan Masala Packing Machines Rules unsustainable as number of machines remained same after replacement

Chandan Tobacco Co Vs C.C.E. & S.T.-Daman (CESTAT Ahmedabad) CESTAT Mumbai held that demand under the provisions of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 unsustainable as number of installed machines before and after replacement of machines remained same. Facts- The appellant is engaged in the manufacture of Pan Masala and Pan Masala containing Tobacco (Gutka) falling under Chapter Sub–headings No. 21069020 and 24039990 of Central Excise Tariff Act, 1985. The departmental officers of HPIU-V gathered various intimation/permission letters s...