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2017 (10) TMI 1026 - AT - Central ExciseClandestine removal - tobacco - Held that: - The factual position reveals that the appellant have been paying duty on such preparation from unit 1. Hence, 3990 kgs of lime mixed tobacco is, liable to payment of excise duty and since the same has been seized in non registered premises, confiscation of the same ordered by the lower authorities is required to be upheld along with option to redemption by payment of redemption fine. Demand of excise duty amounting to ₹ 4,57,367/- on 1335000 pouches cleared from Bagol factory - Held that: - It stands admitted by the proprietor categorically in his statement that 8110 kgs of lime mixed tobacco were manufactured in unit 2 (farmhouse) and the same was cleared to unit 1 and subsequently packed in 1335000 pouches each of 6 gms at Bagol factory and the same was cleared without payment of duty. Such demand have been upheld on the basis of the inculpatory statement by both Shri Lakshmilal Chaplot as well as Shri Bhavesh Chaplot. The demand of duty raised is liable to be upheld along with interest as well as penalty of equal amount under section 11AC. The imposition of personal penalty of ₹ 10000-/- on Shri Bhavesh Chaplot is also required to be upheld under Rule 26 of the Central Excise Rules 2002. Appeal dismissed - decided against appellant.
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