2001 (7) TMI 474

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..../Shri V.R. Sethi and A.K. Bhasin, Advocates, for the Applicant. None, for the Department. [Order]. - By the present order, the Commission is disposing off an application dated 20th April, 2001 filed by M/s. Aggarwal Zarda Factory Pvt. Ltd., Saharanpur and four others. The Company is engaged in the manufacture of chewing tobacco falling under Chapter 24 of the schedule of the Central Excis....

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....rsuance to this SCN, the applicants approached this Commission on 20th April, 2001 requesting for settlement of the case on payment of duty of Rs. 81,23,921/- out of which they had already deposited Rs. 65,00,000/- and also by waiving penalty and interest and also granting immunity from prosecution. 2. The Applicants were heard on 10th July, 2001 when Shri V.R. Sethi and Shri A.K. Bhasin, ....

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....signers or consignees nor the quantities. The applicants submitted that they will substantiate further at the time of final hearing, why this further duty amount of Rs. 31,67,750/- was not leviable as there was no evidence at all with the Department for the same. The Applicants submitted that since they were registered with the Department and were regularly paying duty and so the case was duly cov....