TaxTMI 
TaxTMI 
2019 (8) TMI 204
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....are that the appellant are engaged in the manufacture of Cigarettes falling under chapter Sub-Heading No. 24022020, Cigar falling under chapter Sub Heading No. 24021010 and cigarillos falling under chapter Sub Heading No. 24021020 of the First Schedule to Central Excise Tariff Act. A SCN dated 19.05.2010 was issued to the appellant wherein cigarette of brand "Golden Cigar" and the raw material totally valued at Rs. 1,84,22,502/- seized on 25.11.2009 was proposed to be confiscated under Rule 25(1) (d) and Rule 25 (1) (b) of Central Excise Rules, 2002. The finished goods brand "Golden Cigar" was proposed to be classified under chapter Sub Heading 24022030 as cigarette against the claim of the appellant that product is cigar and classifiable u....
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.... Revenue. He reduced his argument in writing and submitted detailed written submission on 25.04.2019 which was taken on record. 3. Sh. A. Mishra Ld. Joint Commissioner (AR) appearing on behalf of Revenue reiterates the findings of the impugned order. 4. Heard both the sides and perused the records. Before going into the entire case on merit, we find that the investigating authority has recorded statements of various persons. All the statements were relied upon in the SCN. The appellant strongly made request before adjudicating authority for cross examination of 18 persons, out of 18 persons only 1 person i.e. Chemical examiner was allowed to be cross examined and request for cross examination of other persons was turned down by the ad....
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....62,47,758/- (Rupees sixty two lakhs forty seven thousand seven hundred fifty eight only), as detailed in Annexure-B to the notice, on the finished goods viz. Golden Cigaro already removed by them under the cover of various invoices be recovered from M/s. Mansa Cigarettes Pvt. Ltd, Sarsa, Anand under Section 11A(1) of the Central Excise Act, 1944. (iii) I impose penalty of Rs. 62,47,758/- (Rupees Sixty Two lakhs Forty Seven Thousand Seven Hundred Fifty Eight only)on M/s. Mansa Cigarettes Pvt. Ltd., Sarsa, Anand under Section 11-AC of the Central Excise Act, 1944 read with Rule 25 of Central Excise Rules'2002. However, in terms of the first proviso to Section 11AC of the Central Excise Act, 1944, where such du....
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....e confiscated goods. In respect of remaining goods which are not sold off i.e. 1338 carton of cigarettes, I give them an option to redeem them on payment of fine in lieu of the confiscation of Rs. 40,00,000/- (Rupees Forty Lacs only) under the provisions of Section 34 of the Central Excise Act, 1944. Document 2 152 137 (vi) I order for confiscation of 3354778 Nos. of Cigarettes of the brand "Golden Cigaro" collectively valued at Rs 68, 93, 277/- at the time of seizure at M/s. Golden Tobacco Limited's various marketing divisions/depots and having total MRP of Rs 1,00,64,334/- (MRP @ Rs 3/- per cigarette) [detailed in Annexure C to the notice], under Rule 25 of Central Excise Rules' 2002....
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.... Cigarettes Pvt. Ltd., D- 762,D- Block, Mandir Marg, New Delhi under Rule 26(1) of the Central Excise Rules, 2002. I also impose penalty of Rs. 5,00,000/- ( Rupees Five Lacs Only) on Smt. Kalpana Vaidya, Director, M/s. Mansa Cigarettes Pvt. Ltd., D-762,D- Block, Mandir Marg, New Delhi under Rule 26(1) of the Central Excise Rules, 2002. I also impose penalty of Rs. 5,00,000/- ( Rupees Five Lacs Only) on Shri A. K. Joshi, Director(Finance), M/s. Golden Tobacco Limited, Tobacco House, S. Vivekanand Road, Vileparle (W), Mumbai under Rule 26 of the Central Excise Rules, 2002. I also impose penalty of Rs. 3,00,000/- (Rupees Three Lacs Only) on Shri V.B. Pawaskar, Senior GM (Works), M/s. Golden Tobacco Limited, ....