TaxTMI 
TaxTMI 
2023 (11) TMI 1030
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....ection of Duty) Rules, 2008 along with appropriate interest under section 11AA of Central Excise Act, 1944, besides ordering confiscation with consequent penalty of like amount under section 11AC of Central Excise Act, 1944 and other penalties under Central Excise Rules, 2002. 2. The adjudicating authority has relied upon rule 17(2) of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 as pertinent to the unit for carrying out manufacture without registering with central excise authorities that places the burden on a manufacturer to furnish evidence to the contrary failing which the production shall have been deemed to have occurred from 1st April of the year in which the facility is construed as operationalized. The charging of electricity usage at the impugned premises from March 2013 was the basis on which the production at Old Chandur Marg premises has been deemed to have been functioning from 1st April 2015 and the Shahpur premises from 1st April 2014. As the duty liability was to be determined on the basis of the highest of the 'maximum retail price' printed on the pouches, the value was taken at Rs. 1.50 per pouch leading to the quantifi....
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....ector of Customs, 1990(48) ELT 302(T) JagdhishShanker Trivedi vs Commissioner of Customs, Kanpur- 200S(194)ELT-290 , 5ham Lal Merchant vs UOI993(63)ELT 546( All.) and M/s. Telestar Travels Pvt. Ltd. &Ors. Vs. Special Director of Enforcemenc-2013(289)ELT 3(SC). b] There is no absolute right for cross-examination. Ample opportunity has already been given to the Noticees to defend themselves by filing detailed reply nullifying the evidentiary value of corroborative documents. However, they neither rebutted the documentary evidence nor produced any cogent evidence in support of their stand but have just contended that the evidence on record is either irrelevant or not conclusive or is not direct. Apparently, there is nothing in their reply which would make decision regarding cross examination in their favour. Reliance in this regard is placed on the case laws of Kanungo Company - 1983(13)ELT 1486 (S.C.) Shalini Seeds Pvt. Ltd.vsCCE,Hydrabad- 2010 (258) ELT 545(T). Ahmednagar Rolling Mills P.Ltd. vs.CCE, Aurangabad-2014(3O0)ELT 119( T-Mumbai). c] No specific reasons have been spelt out in the reply as to why there is need to cross examine the persons concerned. They have also not gi....
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....e notice, both the Noticees appear to have not provided the same to their respective Advocates. This is evident from the adjournment applications both dt. 30.4.2019 filed by Shri. S.Y.Sane , Adv. & Shri.R.A.Shirgure.Adv. who filed Vakalatnama for the Noticee No. 1 and Noticee No.2 respe. Finally, Noticee No.l and Nocicee No. 2 filed their reply on 10.7.2019 and 12.7.2019 nearly four month after receipt of Hindi version of the notice and relied upon documents ( which were supplied for the third time). 14.1. When the personal hearing was again fixed on 31.7.2019, Noticee No.l and Noticee No. 2 again tried to prolong adjudication proceeding on one more ground. They come up with a plea vide letter dt.31.7.2019 that they were going to file an appeal with Hon'ble CESTAT against this office letter rejecting their request for cross examination of the Panchas etc. 24.3. From the above fact, it can be seen that right from the beginning, both the Noticees have been adopting delaying tactics and showing non cooperative approach Without any valid reason so as to hamper the adjudication proceedings and prolong adjudication of the matter. I observe that substantial renveue is blocked in the....
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.... in which unit was found to be not registered. Thus, the duty has to be worked out in terms of notification of the Government of India in the Ministry of Finance (Department of Revenue) No.42/2008-CE dated 01/07/2008, as amended read with Rule 7 and Rule 17 of the PMR.2008). 13.2. Whereas in the present case, as regards to premises located at 407/1 A. 13/1353/1/1 Juna Chandur Marg, Near Durga Mata Mandir Ichalkaranji owned by Shri Pachhapure it is noticed that that goods have been manufactured in and cleared from the Gutkha Factory which is nor registered with the jurisdictional Central Excise Office and from scrutiny of electricity bill of the said it is noticed chat factory is in operation from March. 2013 as already discussed in above paras.' as the basis for dealing with the recovery proposed in the show cause notice enunciated in the impugned order. 6. He contended that no investigation had been undertaken by the central excise officers and that the summary disposal of their plea is evident in '33. Another contention raised by Notices No. 1 is that not a single witness is examined by the department to prove the fact of his involvement in the manufacture of pan masala and....
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....n the decision of the Hon'ble Supreme Court in Collector of Customs, Madras v. D Bhoormall [1983 (13) ELT 1546 (SC)]. He further submitted that manufacture of 'Aryan Gutkha' had been carried out as evident from the seizure of packing machines, bulk stock of finished goods in pouches and printed packing material in addition to vehicles that were engaged in the transportation of the finished products on both occasions. According to him, agencies of the State Government had ascertained, from samples of the seized goods, that those did contain tobacco and further proceedings had been launched under State legislation which suffices to indict the appellant especially in the context of admission in statements recorded from him in October 2013 and September 2015. It was further submitted that the receipts recorded by the appellant could not have related to his 'farm land' and the claim of having rented out the premises to one Sukhdeo Patil is bogus. He contended that the appellant had first registered the premises for manufacture of 'pan masala' on 19th October 2013 with the District Industries Centre for obtaining electricity connection, and that, from the consumption of electricity it wo....