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2016 (12) TMI 1169 - AT - Central ExciseWaiver of pre-deposit - Penalty - Illicit manufacturing - Rule 17 (2) of Pan Masala Packing Machines (Capacity Determination & Collection of Duty) Rules, 2008 - Held that: - it is an admitted fact that when the premises were raided by the police officers they found in the said premises of the appellant two pouch packing machines which were running with the aid of power on which illicitly Pan Masala/Gutkha were being manufactured. It is further evident from the police report that as mentioned in the SCN that the manufacturer was being done of DilBahar brand Gutkha belonging to one M/s Kanti Chemicals, Kanpur who is the brand owner. Under the facts and circumstances of the present and in view of the poor financial status pleaded before us, we direct the appellant to make a pre-deposit of ₹ 5 lakhs subject to which the balance demand and penalty shall remain stayed till disposal of the appeal. Compliance is to be made on or before 30-11-2016.
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