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2020 (2) TMI 684 - AT - Central ExciseSeizure of goods during the search operation - Chewing Tobacco or not - HELD THAT:- Through the impugned order, learned Commissioner (Appeals) has upheld confiscation on seized goods worth ₹ 80,000/- holding the same to be chewing tobacco packed in pouches. Further, he also upheld imposition of penalty of ₹ 40,000/- on the appellant. From the record, it is found that though the samples of the seized goods were taken the same were not sent for chemical examination by CRCL, New Delhi and market opinions were obtained. There is no provision in Central Excise law to decide the chemical composition of the goods on the basis of market opinion. The samples should have been sent to CRCL to seek report as to whether the same were chewing tobacco. It was not proved that the seized goods were chewing tobacco - Appeal allowed - decided in favor of appellant.
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