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2011 (7) TMI 12 - AT - Central ExciseValuation - Canalize removal - the appellants have drawn my attention to the Panchnama where the bags of Chetna cheqing tobacco were also shown to be printed with the month of manufacture as February 2006 - The bags of FIFTY FIFTY gutkah did not show any month of manufacture - As such, he submits that the findings of Commissioner (Appeal) are factually incorrect inasmuch as this mistake occurred in respect of all the products manufactured by the appellants - He clarifies that the date of manufacture as printed on the large packing bags of gutkha is irrelevant inasmuch as the same does not affect the marketability of the product - The pouches being less than 10 grams are exempted from declaring the date of manufacture - The month of manufacture is only printed on the wholesale bags/ packets containing 50 such pouches - He submits that there being no other evidence on record, the findings of the lower authorities that the bags printed with January and February 2006 as manufacturing dates, were not the same goods which were entered in RG-1 register, cannot be upheld - Hence, set-aside the confirmation of demand of duty, imposition of penalty and confiscation of the goods against M/s. Chetna Zarda Company and imposition of penalty on Shri Dinesh L. Daiya - Thus, the appeals are, accordingly allowed with relief to the appellants.
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