2018 (9) TMI 11

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ember (Technical) Shri Vineet Kumar Singh (Adv) for Appellant Shri Rajeev Ranjan, Additional Commissioner (AR), for Respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein demand of Rs. 1,33,00,372.00/- has been confirmed along with interest and equal amount of penalty was also imposed. Certain goods were also ceased and confiscated. 2. Th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....take Central Excise Registration. As they are not registered with the Central Excise Department, they have cleared goods clandestinely without payment of duty. Consequently, a Show Cause Notice was issued to demand the duty along with interest and to impose penalty. The matter was adjudicated, demand of duty was confirmed along with interest and penalty was also imposed. Against the said order, th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation of the Section 9D of the Central Excise Act 1944 as held by the Hon'ble Punjab and Haryana High Court in the case of M/s Ambika International V/s Union of India reported at 2016-TIOL-1238-H.C.-P & H-CX. 4. On the other hand Learned A.R. submits that whether the 'Pan Samagri' is having tobacco or not can be examined on physical examination of the goods, therefore, no test is required. 5....