2014 (10) TMI 16

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.... on 21.3.2014 From the appellant's side, I find that the appellants are not interested in judicial process. It is proposed to take up the matter for final disposal. 2. The matter has been examined with the assistance of ld. A.R. for the Revenue. Brief facts of the case are that on the basis of specific intelligence, officers of Central Excise, Division Varanasi, visited the manufacturing premises of M/s K.K. Tobacco Company S-2/415, A-6, Premchand Nagar, Pandeypur, Varanasi a registered unit bearing registration No. AGLPP9203BXM002. Reaching at the spot the team was divided into two parts, one team entered the manufacturing unit and another team entered the residential portion which was a separate house just opposite of the manufactu....

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.... not been entered into the register (v) shortage of raw material was due to the fact that the same has been used in the manufacture of Desi Gutkha. 4. During the course of Panchnama recorded in their residential premises, Sh. Surya Nath Pandey father of Mr. K.K. Pandey, the proprietor of M/s. K.K. Tobacco Company revealed that the stock of raw material viz Supari, raw tobacco and laminated film rolls found and detained has been stored in the residential premises due to ignorance of law but for the use in manufacture of 'Desi-Gutkha' which was basically a Gutkha in the premises of M/s. K.K. Tobacco Company. 5. For further investigation, the person concerned i.e. Sh. K.K. Pandey S/o Sh. Surya Nath Pandye, Proprietor of said firm....

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....00 pouches and 344 packed bags containing 29,952 pouches of desi gutkha, totally valued at Rs. 49,126/- involving central excise duty of Rs. 16,698/ were also detected and seized. The matter was adjudicated by the adjudicating authority and confirmed the allegations contained in the show cause notice and ordered for confiscation. The appellant further came to the Commissioner (Appeals). However, the Commissioner (Appeals) vide Order-in-Appeal No. 107-108/CE/ALLD/2010 dated 31.3.2010 did not find any substance in the grounds of appeal and confirmed the Order-in-Original No.MP(Dem-18/2008)03 of 2009 dated 29.1.2003. 7. Now the appellants are before this tribunal against the order of Commissioner (Appeals). 8. I have gone through the fac....