https://www.taxtmi.com/caselaws?id=445261 CESTAT Ahmedabad allowed the appeal of the individual appellant in a clandestine removal case. Central Excise officers seized two Pouch Packing Machines manufacturing pan masala containing tobacco from an unregistered factory, along with goods and raw materials worth Rs. 15 lakhs. The tribunal found no tangible evidence connecting the appellant to actual manufacture or establishing him as manufacturer. Despite undisputed facts of seizure and clandestine operations, the tribunal held the appellant could not be treated as manufacturer liable for duty, interest and penalty. The demand order was set aside against the appellant. en-us Tue, 31 Oct 2023 00:00:00 +0530 Wed, 01 Nov 2023 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445261 CESTAT Ahmedabad allowed the appeal of the individual appellant in a clandestine removal case. Central Excise officers seized two Pouch Packing Machines manufacturing pan masala containing tobacco from an unregistered factory, along with goods and raw materials worth Rs. 15 lakhs. The tribunal found no tangible evidence connecting the appellant to actual manufacture or establishing him as manufacturer. Despite undisputed facts of seizure and clandestine operations, the tribunal held the appellant could not be treated as manufacturer liable for duty, interest and penalty. The demand order was set aside against the appellant. Case-Laws Central Excise Tue, 31 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445261