https://www.taxtmi.com/caselaws?id=761999 CESTAT Bangalore upheld confiscation of 90 bundles containing 1,872,720 Gutkha pouches, three packaging machines, and related materials seized during clandestine removal operations. The appellant rented premises for manufacturing Gutkha without paying duty. Despite statements from laborers and lorry driver establishing manufacturing activity, CESTAT set aside the demand for duty, interest, and penalty imposed on appellant due to insufficient evidence. The tribunal modified the order to maintain confiscation while removing financial penalties, following precedents in similar tobacco manufacturing cases. en-us Wed, 20 Nov 2024 00:00:00 +0530 Fri, 22 Nov 2024 07:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761999 CESTAT Bangalore upheld confiscation of 90 bundles containing 1,872,720 Gutkha pouches, three packaging machines, and related materials seized during clandestine removal operations. The appellant rented premises for manufacturing Gutkha without paying duty. Despite statements from laborers and lorry driver establishing manufacturing activity, CESTAT set aside the demand for duty, interest, and penalty imposed on appellant due to insufficient evidence. The tribunal modified the order to maintain confiscation while removing financial penalties, following precedents in similar tobacco manufacturing cases. Case-Laws Central Excise Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761999