TaxTMI 
TaxTMI 
2011 (3) TMI 791
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....at the appellants are engaged in the manufacture of pan masala containing tobacco (gutka of various brands) in different factories belonging to them. On the basis of intelligence about suppression of production, and clandestine removal, the premises of the appellants and connected premises including the residential premises of the director of the appellant company and other persons associated with the appellant company were searched on 16.7.08. From the residence premises Shri Ajay Gupta, Shri Vipul Kumar Gupta, Shri Subhash Chand Gupta and Shri Puesh Kumar Gupta, cash amounts of Rs.9 lakhs, 47 lakhs, 4 lakhs and 1.5. lakhs respectively were found and the same were detained under a panchmana dated 16.7.08. The detention was converted into s....
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....pta and Vipul Gupta are not even directors of the appellant company. (b) In view of the above, show cause notice proposing extension of time under section 110(2) should have been issued to the persons from whose residence the currency has been seized and should have not been issued to the appellant company. (c) The show cause notice has been issued by the additional Director General of Central Excise Intelligence who himself has the power of the Commissioner and if it was deemed necessary to extend the time limit, the show cause notice should have been issued answerable to the said Additional Director General of Central Excise Intelligence. (d) The Commissioner of Central Excise, Noida has no jurisdiction in the present matter and it is ....
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.... not be completed within the prescribed period of six months. Therefore, the order of the commissioner in extending the period of six months provided for issue of show cause notices proposing confiscation of the seized by another six months has been validly made. 6.1 We have carefully considered the submissions from both sides and perused the records. The appellants are manufacturers of excisable goods. The officers, on the basis of specific intelligence indicating suppression of production and clandestine removal of the excisable goods, searched various premises including the residential premises of the persons connected to the appellants company and their group concerns. Seizure has been effected by the seizing officers under a reasonabl....