2019 (6) TMI 725

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....ri Sandeep Kumar Singh (Dy. Commr.) AR for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we note that the appellant was engaged in the manufacture of Gutkha and was having two machines installed in their premises which were sealed on their request on 29/02/2012. Thereafter, they purchased two more packing machines under the cover of invoice issued by the seller and the same....

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....er, the matter was taken up before the Hon'ble High Court by way of filing a writ petition. 4. It is seen that for some time the Commissioner waited for the outcome of the Hon'ble High Court's decision on the writ petition, but ultimately he proceeded to pass the present impugned order vide which he confirmed the demand alongwith imposition of penalty. 5. From the impugned order, it is seen tha....