TMI Blog2013 (8) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... of equivalent amount under section 11AC - Decided in favour of Revenue. - Appeal No. E/2547/2010-(SM) - - - Dated:- 29-5-2013 - Mr. Manmohan Singh, J. For the Respondent: Shri S.K. Batra, DR JUDGEMENT PER: MANMOHAN SINGH This appeal has been filed against the order in appeal No. 4/CE/Appl/KNP/2010 dt.12.1.2010 passed by the Commissioner (Appeals), Central Excise, Kanpur, wherei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rth mentioning here that during search Bhairva Brand Gutkha and raw material was found in the premises. This activity was carried out without obtaining Central Excise Registration. Officers have rightly seized the goods and adjudicating authority has rightly confiscated the goods. 4. During search proceedings, the officers also found seven hand written loose slips on which dispatches of pan masa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e have been cleared to various parts of the country. Even proprietor of the unit Smt. Kiran Dwivedi admitted that the production was being done without having any central excise license from the Central Excise Authorities. It was also admitted that huge papers found in their premises by the officers relating to the daily dispatch of gutkha manufactured in the premises. The adjudicating authority f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Rules, 2002. (iv) confirmed demand of Central Excise duty Rs.1,21,267.00 on M/s.Shrinath Products, 179, Inside Laxmi Gate, Bada Bazar, Jhansi under section 11A(2) of Central Excise Act, 1944. (v) ordered for recovery of interest @ 13% due on confirmed demand under section 11AB of Central Excise Act, 1944 from them. 6. The Commissioner (Appeals) did not find any deficiency in the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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