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2017 (2) TMI 620 - HC - Central ExciseCondonation of delay - Clandestine removal - production and clearance of branded Chewing Tobacco under the guise of unbranded Chewing Tobacco - Held that: - there is a non-maintenance of the accounts in respect of certain quantity of the raw materials, finished product and non-finished product for which assessments were made and also that has been recovered and private accounts is maintained instead of maintaining regular accounts. So only on technicality, the assessee is fighting the matter. The issue is a long drawn one. It is pending for more than 15 years. In the event of remand, it has to go once again before the assessing officer or before the Commissioner (Appeals) which would not serve any useful purpose, rather, it is seen that statement from the accountant is also said to have been recorded, and also there is a clear admission on the part of the assessee with regard to manufacturing of tobacco related goods without declaring to the Department which attracts duty under the Central Excise Rules. There is no bona fide on the part of the assessee in seeking to condonation of delay and it is only with the defiant intention to delay the process of recovery - Review Application dismissed - decided against applicant.
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