TaxTMI 
TaxTMI 
2011 (7) TMI 12
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....und 18,12,250 pouches of ZATPAT gutkha in fully packed condition with the markings packed in January 2006 and February 2006 . The scrutiny of the production records revealed that there was no balance of production of ZATPAT gutkha in the said months. The whole quantity of said brand of gutkha manufactured in said months was cleared during the said months. The actual stock of ZATPAT gutkha in statutory records was 17,27,250 pouches of ZATPAT gutkha were kept in the factory without accountal in the statutory records with the intention of clandestine clearances and 17,27,592 pouches of ZATPAT gutkha which were shown in the RG-1 Register were clandestinely cleared without payment of duty of excise because M/s. Chetna Zarda Company could not pro....
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....s. Chetna Zarda Company under Rule 25 of Central Excise Rules, 2002 read with Section 11AC of Central Excise Act, 1944. Penalty of Rs. Two Lakhs has been imposed on Shri Haresh S. Jatania, partner of M/s. Chetna Zarda Company and of Rs. One lakh on Shri Dinesh L. Daiya, Excise Incharge of M/s. Chetna Zarda Company under Rule 26 of Central Excise Rules, 2002. The show cause notice dated 02.4.2007 was adjudicated by Additional Commissioner vide order dated 20.02.2008 wherein he confirmed demand of Rs. 5,81,507 along with interest imposed equivalent penalty on M/s. Chetna Zarda Company under Section 11AC. He also imposed penalty of Rs. One lakh on Shri Harish S. Jatania, partner of M/s. Chetna Zarda Company and of Rs. 50,000/- on Shri Dinesh L....
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....e illiterate factory workers by mistake have set inkjet printer of the printing machine as of January 2006 and February 2006. The said pouches were actually manufactured during the month of April 2006 but the month of packing was printed by mistake. Thus they contended that actually the pouches of ZATPAT gutkha found in stock were not manufactured in the months of January 2006 and February 2006 and the said stock was production of April 2006. Therefore, the allegation of clandestine clearances of 17,27,592 pouches of ZATPAT gutkha is totally untenable. They also contended that the demand for clandestine clearances has no legs to stand because same has been confirmed on the basis of conjectures and surmises and relied upon several case laws ....
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....person having knowledge of computer and not by a labour. Accordingly, he rejected the appellant s plea. In respect of FIFTY FIFTY gutkha and Chetna chewing tobacco, he observed that the same was that day s production and was required to be entered into RG-1 register at the end of the day. He accordingly, granted relief in respect of the said goods. 8. Learned advocate appearing for the appellants have drawn my attention to the Panchnama where the bags of Chetna cheqing tobacco were also shown to be printed with the month of manufacture as February 2006. The bags of FIFTY FIFTY gutkah did not show any month of manufacture. As such, he submits that the findings of Commissioner (Appeal) are factually incorrect inasmuch as t....