2001 (9) TMI 599

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...., for the Respondent. [Order]. - Appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that appellants are engaged in the manufacture of Pan Masala. On 22-12-1997, officers of Central Excise intercepted the Mini Bus outside the appellant's factory and seized from the vehicle 44 Cartons containing 1,32,000 Pouches ....

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....emand of Rs. 26,400/- leviable on 44 Cartons of Pan Masala seized from the appellant. (iii) Imposed a fine of Rs. 10,000/- in lieu of confiscation of vehicle seized. (iv) Confirmed demand of Rs. 1,66,230/- not paid on goods manufac-tured/cleared without payment of duty. (v) Imposed penalty of Rs. 1,92,630/- under Sec. 11AC of Central Excise Act, 1944. (vi) Imposed penalty of Rs. 20,000....

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....aterial used in the manufacture of final product was made by the Revenue. The appellant relied upon a decision of the Tribunal in the case of Pure Enterprises Pvt. Ltd. v. Commissioner of Central Excise, Rajkot, reported in 1999 (111) E.L.T. 407 (Tribunal) to submit that the Tribunal set aside the demand which was based only on the Electricity consumption. 6. The contention of the Revenue ....