2018 (8) TMI 93

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....ngaged in the manufacture of Pan Masala and Pan Masala containing tobacco (Gutkha) falling under Tariff Item No.21069020 & 24039990 of First Schedule to Central Excise Tariff Act, 1985 respectively. The appellant were paying Central Excise duty under Pan Masala Packing Machines (Capacity Determination and Collection of duty) Rules, 2008. The appellant filed declaration dated 09.07.2008 with the Jurisdictional Assistant Commissioner of Central Excise and declared that they had 20 pouch packing machines, out of which 14 machines were declared for packing of Gutkha bearing brand name 'Raj Darbar' with MRP Rs. 1 and 6 machines were declared for packing Pan Masala (Raj Darbar of MRP Rs. 1.00). On 08.08.2008 Central Excise Officers checked the un....

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....Excise duty of Rs. 62,50,000/- on said 5 undeclared pouch packing machines should not be demanded for the month of July, 2008 and why penalty should not be imposed. On contest the said show cause notice was adjudicated through the impugned Order-in-Original wherein the Original Authority had confirmed the demand and ordered to confiscate the said seized goods and imposed a redemption fine of Rs. 1 lakh. Further, penalty of Rs. 62,50,000/- was imposed on appellant under Section 11AC of the Central Excise Act, 1944. Aggrieved by the said order, appellant is before this Tribunal. 3. Heard the learned Counsel for appellant. He has submitted that there were 20 declared pouch packing machines in the factory and revenue could not establish that t....