2018 (9) TMI 1344

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.... Kumar (Advocate) & Shri Arun Kumar Singh (Advocate) for the Appellant (s) Shri Mohd. Altaf (Asstt.Commr.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa : As per facts on record, the appellant is engaged in the manufacture of scented tobacco. Originally the factory of the appellant was located at two industrial plot bearing No.E-63 and 64, Sector-8, Noida. The appellant was regi....

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....that the said storage of raw material at unauthorized place was a clandestine storage with an intention to use the raw material for clandestine manufacture of excisable goods. Accordingly the same were seized under a Panchnama and based upon the enquiries conducted, separate proceedings by way of a show cause notice dated 05.03.2008 were initiated proposing confiscation of the same. The said proce....

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....e demand along with confirmation of interest and imposing penalties. 4. After hearing both sides we note that there is no dispute about the factual position. Admittedly the appellants were registered at premises E-63 and 64 and subsequently they also procured the two extra plots at E-60 & 61. Intimation to that effect was given to the Revenue. It is also a fact that the said newly acquired p....

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.... Revenue, but it is also a fact that the information regarding new plots was duly given to the Revenue under the cover of their letter dated 22.05.2007. As such the fact that the raw materials were found in excess in the said new premises cannot be ignored. Inasmuch as the raw materials were in excess at the new premises, the shortages detected by the officers at the registered premises were not r....