2013 (8) TMI 203

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..... 4/CE/Appl/KNP/2010 dt.12.1.2010 passed by the Commissioner (Appeals), Central Excise, Kanpur, wherein the Commissioner (Appeals) has upheld the order in original passed by the Assistant Commissioner, Central Excise, Division Jhansi. 2. None is present from the appellant side. 3. I have examined the matter with the assistance of the ld.DR and have gone through the finding of the Commissione....

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....search proceedings, the officers also found seven hand written loose slips on which dispatches of pan masala to different dealers of different cities has been mentioned, when Smt. Kiran Dwivedi, Proprietor of the said premises was confronted with the said loose slips on 18.05.2007, she had accepted that quantity shown on loose slips have been produced at her premises and no duty was paid on the sa....

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....fficers relating to the daily dispatch of gutkha manufactured in the premises. The adjudicating authority finally came to the conclusion that the seized goods were liable to confiscation. He has also concluded that the appellant is also liable to penalty under Rule 25. Accordingly he passed following order:- (i) confiscated 7927 pouches of Bhairav Gutkha valued at Rs.18,876/- (MRP Rs.37,752/-) ....

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.... of Central Excise Act, 1944 from them. 6. The Commissioner (Appeals) did not find any deficiency in the order of the adjudicating authority and confirmed the finding. 7. The appellant has already deposited duty in view of stay order passed by the Tribunal. 8. On examination of facts as stated above and also going through the grounds of appeal, I find that adjudicating authority has gone ....