TaxTMI 
TaxTMI 
2018 (1) TMI 1264
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....ise Act, 1944 (CE Act) against the final order dated 5th August, 2008 by the Customs, Excise and Service Tax Appellate Tribunal ('CESTAT') in Excise Appeal Nos. 2017-2018 of 2008. By the said impugned order, the CESTAT set aside the order dated 20th June, 2008 passed by the Commissioner of Central Excise (Appeals) [CCE (A)] , Delhi-II. 3. The facts in brief are that a show cause notice ('SCN') dated 21st March, 2005, was issued to the respondent and seven other entities/persons. In this it was stated therein that the respondent was having its factory in Jhilmil Industrial Area in Delhi (East) and were engaged in the business of manufacture of 'Maruti', 'Kaveri' and 'Ajeet' brands of pan masala containing tobacco commonly known as 'Gut....
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....raders, Belgaum; Mr. Shashikant J. Porwal of M/s. Super Stores, Belgaum and Mr. Abdul Rashid, Proprietor of M/s. RK Zarda Stores, Belgaum. On the basis of the investigations, the SCN was issued to the appellant and others inter alia to show cause as to why the Central Excise duty amounting to Rs. 4,25,266/- should not be demanded and the seized material not confiscated. Penalties under Section 11AC of the CE Act and Rule 25 of the Central Excise Rules, 2002 ('CE Rules') were also proposed. 6. The SCN made it clear that it was "being issued only in respect of goods seized in the premises of Balajee, Residence of Shri Varun Gupta, Partner of Balajee, M/s. Devakikrishna Traders Hubli, M/s. Damodar Traders, Belgaum, M/s. Super Traders Bel....
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....peal before the CCE(A) who by the order dated 20th June, 2008, dismissed it. 9. Against the dismissal of the above appeal, both the appellants approached the CESTAT, which by the impugned order allowed the appeals. In the impugned order dated 5th August, 2016, it was noted by the CESTAT that in respect of the SCN dated 21st March, 2005 regarding clandestine removal of goods by the appellant a separate adjudication order had been passed on 25th March, 2008, which in appeal was set aside by the CESTAT by a separate order dated 15th January, 2016. 10. In the impugned order dated 5th August, 2016 it was held by the CESTAT that since in the proceedings initiated by the Revenue separately to establish clandestine clearance and demand ....