2016 (11) TMI 157

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....ate for the Appellants Shri Dharma Singh, AR for the Respondent ORDER Per Ms. Archana Wadhwa : The challenge in the present appeal is to confiscation of 'Paris Special filter' branded cigarettes of total value of Rs. 10,64,000/- with an option to redeem the same on payment of Redemption fine of Rs. 2,66,000/- and to imposition of penalty of Rs. 2,50,000/- imposed upon the appel....

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....locate the manufacturer of said cigarettes but they did not succeed. 4. On the above basis, Revenue entertained a view that cigarettes in question were cleared by sonle unidentified manufacturer without payment of duty and as such, are liable for confiscation and the appellant being in possession of the same, is liable to penalty. Accordingly, proceedings were initiated against the appellants f....

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....sent appeal. 6. After hearing both sides, duly represented by Ms. Priyanka Goel, learned advocate appearing for the appellant and Shri Dharam Singh learned AR appearing for the Revenue, I find that the entire case of the Revenue is based upon the fact that 'Paris Special filter' branded cigarettes recovered from the appellants premises who is a trader of various products are non-duty pa....