2015 (9) TMI 36

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.... Shri B.K. Singh, Advocate, for the Appellant. Shri Yashpal Sharma, DR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - All the stay petitions are being disposed of by a common order as they arise out of the same impugned order of the Commissioner vide which he has confirmed duties against the manufacturing units as also imposed penalties on all the applicants. ....

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....report of Shriram Institute, Revenue entertained a view that the appellant's final product is pan masala, which attracted higher rate of duty, according to the number of packing machines. Accordingly, a show cause notice was issued to all the manufacturing units on 30-11-2011 alleging that the appellants were actually manufacturing pan masala and raising demand of duty right from the beginning i.e....

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....the same as branded chewing tobacco. Accordingly demands stand confirmed along with imposition of penalties on the manufacturing units as also on various inputs. 6. After hearing both the sides and at this prima facie stage, we find apart from relied upon report of Shriram Institute, Revenue has not produced any evidence on record to support its finding that lime and katha was also being p....

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.... was the Revenue itself, which after seizing the goods on 27-2-2010, treated a sample from the same after a gap of six months i.e. on 25-8-2010 and secondly on the ground that the said report of Shriram Institute was never intimated to the appellants before the issuance of the show cause notice and was supplied to them, for the first time, with the show cause notice itself dated 30-11-2011. In suc....