2022 (6) TMI 40

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....gement / Order / Decisions)<br>Dated:- 19-5-2022<br>Excise Appeal No. 52614 of 2018 (DB), 52615 of 2018 (DB), 52616 of 2018 (DB) & 52617 of 2018 (DB) - FINAL ORDER NO. 50454-50457/2022<br>Central Excise<br>HON'BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) AND HON'BLE MR. RAJU, MEMBER (TECHNICAL) Mr. Suhrit Bhatnagar, Advocate for the appellant Mr. Sanjay Kumar Singh, Authorised Representative fo....

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....observed that these appellants have accepted the fact of receipt of clandestinely cleared goods in their statements recorded during investigation. Thus, it was held that they have abetted clandestine clearance of cigarettes by Lucky Tobacco Co. Pvt. Ltd. and accordingly, for alleged offence of acquiring possession, keeping, storing, concealing, selling and purchasing of non-duty paid cigarettes, p....

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....o be unsustainable by this Tribunal, thus, the penalty on these co-appellant under Rule 26 is also fit to be set aside, in the interest of justice. 4. Ld. Authorised Representative relies on the impugned order. 5. Having considered the rival contentions, in view of the Final Order of this Tribunal dated 3.5.2019, in the case of Lucky Tobacco Co. Ltd. and Others, arising from the same impugne....