2018 (1) TMI 1633

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....ant : Sh. M. R. Sharma, Advocate For the Respondent : None ORDER Per: Justice (Dr.) Satish Chandra: The present appeal is field against the order in original No. 06/Pr. COMMR/CEX/BPL-II/2015 dt. 28.01.2016 passed by the Pr. Commissioner, Customs, Central Excise & Service tax, Bhopal. 2. Brief facts of the case are that the respondent -assessee is engaged in the manufacture of cigare....

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....2008. Cigarettes are excisable items where the representative of the Excise Department has the physical control as per the Central Excise law. Thus, the Central Excise officer is posted in the factory, so, no cigarettes can go outside without his approval. The statement of the personal incharge was recorded where they accepted that plane brand cigarette was manufactured. The department has not mad....