Duty demand set aside as no evidence proved manufacture of gutka before installation of pouch packing machine

Zemini Marketing Company Vs Commissioner of Central Goods and Service Tax (CESTAT Mumbai) CESTAT Mumbai held that demand of duty on manufacture of pan-masala/gutka cannot be sustained since there was no evidence which proved that manufacturing activity took place before installation of pouch packing machine. Facts- The present appeals are directed against the Order-in-Original passed by Commissioner of Central Excise, Kolhapur. Vide the said impugned order dated 26.11.2012, Central Excise duty demand of Rs. 8,75,00,000/- was confirmed u/s. 11A(2) of the Central Excise Act, 1944 read with Rule...