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 bee

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