https://www.taxtmi.com/caselaws?id=349871 The Appellate Tribunal upheld the confiscation of 3990 kgs of tobacco seized from a manufacturing unit as it was deemed fit for human consumption and not eligible for certain exemptions. Duty demand on 1335000 pouches cleared from another factory was upheld, along with penalties and personal penalty on one proprietor, based on admissions of clandestine clearance. The tribunal concluded that the seized goods did not qualify for specific exemptions and classified the seized goods as chewing tobacco, leading to duty liabilities and penalties being upheld. Penalties imposed by lower authorities, including personal penalty, were upheld, and the appeals were dismissed. en-us Thu, 17 Aug 2017 00:00:00 +0530 Fri, 27 Oct 2017 09:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349871 The Appellate Tribunal upheld the confiscation of 3990 kgs of tobacco seized from a manufacturing unit as it was deemed fit for human consumption and not eligible for certain exemptions. Duty demand on 1335000 pouches cleared from another factory was upheld, along with penalties and personal penalty on one proprietor, based on admissions of clandestine clearance. The tribunal concluded that the seized goods did not qualify for specific exemptions and classified the seized goods as chewing tobacco, leading to duty liabilities and penalties being upheld. Penalties imposed by lower authorities, including personal penalty, were upheld, and the appeals were dismissed. Case-Laws Central Excise Thu, 17 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349871