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2015 (10) TMI 1123 - CESTAT DELHIImposition of penalty - Compounded levy scheme - Violation of Chewing Tobacco and Unmanufactured Tobacco Packing Machine (Capacity Determination and Collection of Duty) Rules 2010 - Held that:- show cause notice has been issued on 26.09.2011. Therefore, the Panchnama dated 30.03.2012 have no relevance to impose penalty on the appellant in this case. Further, I find that in show cause notice itself it is recorded that appellant was engaged manually with laborers for packing the tobacco pouches and paying Central Excise duty under section 3 of the Central Excise Act 1944 and filing their returns regularly. In these circumstances, the impugned order deserves no merits. Accordingly, same is set aside and by holding that no penalty is imposable on the appellant as appellant has not violated the provisions of Rule 6/8 of the Chewing Tobacco And Unmanufactured Tobacco Rules (Capacity determination and Collection of Duty) Rules. - Decided in favour of assessee.
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