Duty demand alleging sealed/uninstalled packing machine available in factory unsustainable

Godfrey Philips India Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) CESTAT Mumbai held that duty liability in terms of Chewing tobacco & Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 unsustainable merely alleging that sealed/uninstalled packing machine is available in the factory premises. Facts- The major issued involved in the present case is that whether the packing machine which has been sealed/uninstalled by the jurisdictional superintendent, but not removed from the factory, is to be treated as operating packing machine i...