2018 (1) TMI 957

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....Appellant Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa The appellant is engaged in the manufacture of Branded Pan Masala & Branded Scented Tobacco. They applied for the registration with the Central Excise Department on 05/09/2013. As per Notification No.35/2001-CE (NT) dated 26/06/2001, the registration certificate shall be granted by the Aut....

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....the appellant by way of issuing a Show Cause Notice alleging manufacture of excisable goods as they did not obtain proper Central Excise Registration. The notice culminated into an order passed by the Assistant Commissioner confiscating the final products totally valued at Rs. 45,105.00/- involving Central Excise duty Rs. 17,843.00/- with an option to the appellant to redeem the same on payment of....

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....lant. 5. For better appreciation of the order of Commissioner (Appeals) relevant paragraph is being reproduced as under:- "I observe that the appellant had applied for registration on 05/09/2013 in the jurisdictional Range Office and the same was forwarded to the Registration Issuing Authority on 06/09/2013. The visit was made on 18/09/2013 and the relevant certificate was issued on 19/09/20....

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....herefore, the confiscation of finished goods, valued at Rs. 45,105.00/- involving Central Excise duty amounting to Rs. 17,843/-, under Rule 25 of the Central Excise Rules, 2002 is justified. I find that the redemption imposed on the confiscated goods is also reasonable." 6. There is no dispute of the fact that the appellant applied for registration on 05/09/2013 and as per the Notification No.3....