1998 (11) TMI 252

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....ced a bill dated 18-12-1987 purported to have been issued in respect of the consignment loaded on the said Truck. The bill indicated that the goods had been removed from the duty paid premises of the appellant's Company herein. The contents of the said bill along with a letter produced by the Truck Driver indicated that the said 398 bags loaded on the Truck had paid Central Excise Duty vide A.R.I. No. 183/87-88, dated 9-12-1987 and cleared vide gate pass No. 11, dated 9-12-1987. 3.  In his statement dated 19-12-1987, Shri Mohammad Samad, Driver of the Truck confirmed that the aforesaid consignment of the goods having been loaded from the factory premises of the appellant herein at Kaimganj. The Conductor of the Truck corroborated th....

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....the tobacco an option, to redeem the said goods on charging of a fine of Rs. 42,000/-. A penalty of Rs. 20,000/- was also imposed under Rule 209 (on the appellants), the truck was released without confiscation since the Driver's malafides were not found. 9.  On appeal the appellants herein did not succeed. Hence this appeal before the Tribunal. Ld. Advocate Shri J.S. Kapil submits that the appellants had taken a plea right from the beginning that the said chewing tobacco seized from the truck as aforesaid, was not a manufactured chewing tobacco but was only unmanufactured chewing tobacco produced by beating of unmanufactured tobacco and packed into bags after sewing there of and affixation of brand name was also made on the bags. He....

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....acco was branded chewing tobacco and was manufactured in this factory viz. M/s. Prakash Tobacco Co., Kaimganj and was cleared without payment of duty for want of funds. Had there been any dispute regarding classification of seized tobacco, the test samples would have certainly been got chemically examined and results communicated prior to their provisional release as well as issuing the show cause notice." 11. As ragards the non-dutiable character, ld. Advocate has drawn our attention to Boards tariff advice, available at page 9 and 10 of the paper book vide F No. 81/5/87-CX 3, dated 23-6-1987. Relevant portion of it is extracted below :- "The Board has accepted the above views of the conference. Accordingly, it is clarified that....