2024 (5) TMI 1127

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....ppellants (Appeal No. E/57/2012) are registered manufacturers of chewing tobacco under the Brand "Langra". Officers of anti-evasion visited the premises of the appellant on 12.11.2009 and found that the appellants were manufacturing and clearing pouches containing chewing tobacco of 5 gm and 10 gm but MRP was printed on the same; the appellants were paying duty under Section 4 and not under Section 4A as required; the officers seized goods worth Rs.26,694/- and statements of partners were recorded. A Show-Cause Notice dated 04.05.2010 proposing to recover duty of Rs.22,09,818/- was issued to the appellant inter alia proposing to impose penalty on the appellant and the partner Shri Harbans Lal Khatri (Appeal No.E/56/2012). Additional Commiss....

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....rther submits that the appellants were in the business for 60 years; the fact of including the free tube of lime was informed to the Department vide Letter dated 29.01.1988; detailed information about the packing machine was informed as required by CBEC Circular No.854/12/2007-CX dated 07.09.2007; officers were visiting the factory periodically; therefore, the extended period cannot be invoked. 4. Shri Harish Kapoor, learned Authorized Representative for the Department reiterates the findings of the impugned order. 5. Heard both sides and perused the records of the case. The Department seeks to confirm the payment of duty under Section 4A of Central Excise Act, 1944 for the reason that the package is more than 10 gm and Standards of W....

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....e find that there is merit in the appeal filed by M/s Jaimal Singh Kundan Lal Khatri(Appeal No. E/57/2012) on limitation also. 7. As regards the appeal filed by the other appellant, Shri Harbans Lal Khatri (Appeal No. E/56/2012), it is reported that the appellant is since deceased; we have perused the certificate issued by the Department of Health Services, Govt. of Haryana. Accordingly, we find that this appeal against the penalty imposed abates under Section 22 of CESTAT Procedure Rules, 1982. 8. In view of the above Appeal No. E/57/2012 is allowed and Appeal No. E/56/2012 is held to have been abated. 9. Further, the Revenue has moved miscellaneous application No. E/60314/2024 in Appeal No. E/57/2012 seeking change of name and ad....