2015 (4) TMI 364

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he demand along with interest and imposed penalty. The Commissioner (Appeals) upheld the order of the adjudicating authority. Hence, the present appeal. 3. Heard both sides. 4. The Ld. Advocate for the appellant submits that they are manufacturers of chewing tobacco. He submits that DGCEI had investigated and registered offence case for clandestine removal of finished goods and issued show cause notice dated 06.05.2011, demanding duty of Rs. 50,15,025/- and interest of Rs. 8,16,913/- for the period April 2007 to April 2011. They have paid the entire excise duty demanded along with interest as per the Final Order No. 15/2012 dated 2.7.2012 passed by the Hon'ble Settlement Commission. He submits that the issue stands settled against the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat payment of service tax made by them towards GTA outward transportation on clandestine removal of excess quantity of finished goods. He further submits that the demand has been worked out on the average basis. He relied upon the Hon'ble Supreme Court judgment in the case of Gujarat Ambuja Cements Ltd. Vs UOI reported in 2005 (182) ELT 33 (SC)** . 6. I have carefully considered the submissions of both sides and perused the records. In the case of clandestine removal of excess quantity of finished goods for which DGCEI has registered offence case and issued show cause notice demanding Rs. 50,15,025/- along with interest, which was paid by the appellants vide Final Order dated 2.7.2012 passed by the Hon'ble Settlement Commission. I....