2017 (11) TMI 1794

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....ing aggrieved with the order passed by Commissioner (Appeals) vide which he has rejected the appeal of the Revenue, Revenue has filed further appeal. 2. The facts in brief are that the respondents are engaged in the manufacture and removal of Pan Masala and Pan Masala containing tobacco (Gutkha) falling under Chapter sub-headings 2106.00 and 2404.49 of the Central Excise Tariff Act, 1985, re....

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.... demand, confiscation of seized goods and imposition of penalties. The respondents preferred an appeal against the said Order-in-Original dated 27-5-2005 before the CESTAT. The CESTAT vide Final Order Nos. 732-737/2011-EX(DB), dated 12-8-2011 [2012 (278) E.L.T. 336 (Tribunal)] remanded the case for de novo adjudication. The Commissioner, Central Excise, Lucknow readjudicated the case vide his Orde....

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.... (2) of Section 35E of the Central Excise Act, 1944 reviewed the order of the Assistant Commissioner, Central Excise Division-I, Lucknow and observed that the said Order-in-Original passed by the Assistant Commissioner, Central Excise Division-I, Lucknow is not legal and proper and directed to file an appeal before the Commissioner (Appeals), Central Excise, Lucknow. Hence, this appeal has been fi....