2016 (3) TMI 1147

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....lavoured/Branded Chewing Tobacco and the other appellant Bihari Lal Yadav is the one of the partners. A search was conducted by DGCEI in the premises of the appellant and in the course of search, following investigation was made in the Railway Parcel Booking Office at Varanasi Cantt Railway Station among other places. In the course of search at the Parcel Office of the Railway, Revenue found consignment of Branded Flavoured Chewing Tobacco, manufactured by appellants, hundred cartons each containing 300 Pcs. of 50 gms. Tin container with MRP Rs. 48/- valued at Rs. 14,40,000/- were in name of the appellant was mentioned as manufacturer. The Railway Authority was informed that the said packets had arrived in the morning and the same were in t....

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....as issued for adjudicating duty on the said goods detained on 21-9-2011 and subsequently released and cleared amounting to Rs. 5,07,255/- with the further proposal to demand interest with the proposal to confiscate the goods under Rule 25 of Central Excise Rules, 2002 and further penalty was proposed under Section 11AC of the Central Excise Act, 1944 read with Rule 25 of the Rules. The SCN was adjudicated on contest and the duty proposed was confirmed along with equal amount of penalty under Rule 25 read with Section 11AC further, the goods were ordered to be confiscated valued at Rs. 14,40,000/- seized from the Parcel Office on 21-9-2011 with option to redeem by paying redemption fine of Rs. 5,00,000/- (five lakhs). On the other appellant,....

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....he maximum of 25% of the duty and informed the Central Excise Officer of such payment in writing. Further, sub-section (7) provides that on receipt of such information the Central Excise Officer shall not serve any notice in respect of the amount so paid and all proceedings in respect to the said duty shall be deemed to be concluded where it is found that duty, interest and penalty as provided under sub-section (6) has been fully paid. 5. Ld. Counsel further states that it is evident from the Order-in-Original and Order-in-Appeal that the assessee had given intimation to the Central Excise Officer of having accepted their liability and payment of duty. Further the amount of duty calculated by Revenue is only Rs. 5,07,255/- whereas t....