1999 (6) TMI 203

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....the Appellants. Shri N.K. Saran, SDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - In this case, a duty demand of Rs. 61,73,803/- has been confirmed against appellant No. 1 on the ground that they had clandestinely manufactured and cleared Pan Masala from premises at Jawahar Park, Laxmi Nagar. A penalty of Rs. 30 lakhs has been imposed under the provisions of Rule 173-Q....

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....ere was no proof of purchase by Shri Sunil Khanna of machineries, etc., found installed at Jawahar Park and statements of Shri Soman and Shri Babubhai, employees of appellant No. 1. The evidentiary value of these statements and also the statement of the purchaser of pan masala will have to be gone into in detail only when the appeal is taken up for hearing; the merits of the matter are debatable a....