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2018 (11) TMI 289 - AT - Central ExciseClandestine manufacture and removal - Cigarettes - contravention of Rule 4 of the Central Excise Rules, 2002 - extended period of limitation - penalty - Held that:- The unit was throughout under the physical control of Central Excise Officers who were posted in the factory of the appellant and they were supervising the manufacture and clearance of the goods and as provided under Rule 6 of Central Excise Rules, 2002, the Central Excise Officers were assessing duty payable before removal of the goods. Also, the investigation did not establish as to from where the raw material such as tobacco was obtained and to whom the goods were cleared and how the money was recovered out of alleged clandestine clearance of such goods - the Central Excise Duty is on manufacture and the clandestine manufacture of cigarette was not possible in view of the presence of Central Excise Officers within the factory. There are no grounds to establish that the quantity of cigarettes were manufactured by appellant on which demand of about ₹ 39 crores was raised - appeal allowed - decided in favor of appellant.
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