2012 (11) TMI 993

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....i A N Sharma, Commissioner (AR) Per: S S Kang: Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of duty of Rs.13,67,65,000/- interest and penalties. The demand is confirmed on M/s Krystal Chem. Industries on the ground that the applicant manufactured and cleared Pan Masala Gutka and had not paid duty as per the provisions of Pan Masala Packing Machines (Capa....

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....e demand is confirmed on the presumption that the applicants are having one machine used for manufacturing of mutton masala and it appears that the said machine might have been used for packing of Pan Masala gutka. There is no evidence on record to show that the applicants have received any raw material for manufacturing of Pan Masala/gutka. The applicants also relied upon the information obtained....

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....down under Notification no. 30/2008 dated 1.7.2008. Therefore, the demand is rightly made. The Revenue also submitted that there is a provision for claim of abatement for non-production of notified goods. In spite of this, the applicants had not asked for any abatement that they were not manufactured the notified goods. 5. We find that in this case, the demand is confirmed under provisions of S....

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....tor has not submitted any findings in relation to existence of any pouch packing machine for packing of Pan Masala and Pan Masala with Tobacco. 6. From the impugned order, we find that in para 26, the adjudicating authority held that during the entire period in dispute, the applicants have not filled any intimation to the department nor claimed any abatement for non-production of said goods und....