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2018 (1) TMI 871 - AT - Central ExciseClandestine removal - chewing tobacco - compounding scheme - Held that: - The appellant is not availing the compounding scheme at the time of manufacture of chewing tobacco. So, the appellant was not paying any duty - it is evident that the appellant was manufacturing the chewing tobacco without paying any duty in the clandestine manner. When it is so, then then there is no reason to interfere with the impugned order. Matter remanded to the original authority to verity whether there was any manufacturing activity for the period Jan. to May 2013 or not and levy the duty and penalty for this period, accordingly, but by providing reasonable opportunity to the appellant.
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