2017 (2) TMI 1258

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....and was raised for Rs. 34,25,42,166/-. But by the impugned order, the ld. Commissioner has confirmed the duty of Rs. 12,63,77,557/-. Being aggrieved, both the parties have filed the appeals. The respondent-assessee filed Appeal No. E/2806/2010 but did not make the pre-deposit so the Tribunal has dismissed their appeal as non-maintainable. However, against dropping of the demand, the department has filed the present appeal. 2. The brief facts of the case are that the respondent-assessee M/s. K.P. Pouches (P) Ltd., during the relevant period, were engaged in the manufacture of pouches containing tobacco bearing the brand name "Rajshree" and "Safal" falling under the Central Excise Tariff 24039990 of the First Schedule to the Central E....

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....the department has relied on the show cause notice. He submits that the department has examined thirteen nos. of Unloading Registers and two nos. of Gate Registers. These registers contain inter alia the details of the receipts and unloading of seven bags in the godown premises of M/s. Supreme and dispatch/disposal of gutka from the premises of M/s. Supreme to various vehicles. Apart from these, various other records, documents and one computer CPU were also seized from the premises of M/s. Supreme and under the same panchnama dated 17/18-10-2006. He submits that as per the chart prepared from the unloading registers M/s. Supreme has received 63,346 bags of gutka during the period of April 2006 to October, 2006 from Delhi to Raipur. He agai....

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.... and gone through the material on record. From the record, it appears that the search was conducted at Raipur at the premises of the transporter while the gutka was manufactured at Delhi which was transported through M/s. Supreme to Raipur. The duty was demanded in the show cause notice on the basis of entries recorded in the unloading register and gate registers seized at the time of search. 6. In the impugned order, the Commissioner has sustained the demand pertaining to "Rajshree" and "Safal" brand gutka which were in 2404 bags. The adjudicating authority has also confirmed the penalties on Director of M/s. Supreme and also levied the personal penalty on the Directors of respondent-assessee-company. In the instant case, it is all....