No Excise Duty Demandable in Absence of Evidence to Establish use of Machine for Packing Gutkha: CESTAT [Read Order]
The CESTAT viewed that the demand of duty was contrary to the declaration filed along with the ground plan, which is required in terms of Pan Masala Packing Machines (Determination of Capacity and Collection of Duty) Rules, 2008
The Allahabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that no excise duty is demandable in the absence of evidence to establish the use of the machine for packing gutkha. The CESTAT viewed that the demand of duty was contrary to the declaration filed along with the ground plan, which…
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