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2019 (4) TMI 325 - HC - Central ExciseClandestine removal - chewing tobacco - Retraction of statements - penalty on firm as well as on employees - Held that:- We have gone through the order passed by the first appellate authority wherein, statement of the family members of the employees and others have been recorded from which, we find that the particular trade in which, the assessee was engaged, viz., manufacture of chewing tobacco is a cottage industry in and around the said area. The statement of one of the employee's wife, viz., Mr.M.Chandramohan who appears to be a non literacy woman states that she did not know wherefrom her husband brings the tobacco and she only put them into the plastic pouches and seal them with a candle. Therefore, certain leverage can be granted to the assessee, considering the nature of trade and the trading practices which have been violated. Therefore, this Court is of the view that the penalty imposed on the firm has to be vacated in toto. The appeal filed by the assessee is partly allowed and the penalty imposed on the assessee-firm is deleted - the demand of duty stands confirmed.
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