9911796707
TMI Blog2005 (3) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order]. - The appellant filed this appeal against adjudication order passed by the Commissioner of Central Excise whereby the unaccounted goods such as cigarette tissue paper, filter tip paper, filter rods were confiscated and released on payment of redemption fine. A penalty of Rs. 10,000/- was also imposed on the appellant. 2. The brief facts of the case are that on 4-2-1995 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-1995 a Trade Notice No. 37/95 was issued whereby certain other goods used in the manufacture of cigarettes were also prescribed as principal raw material and manufacturer has to maintain the prescribed record. Prior to this date only cut tobacco was prescribed as principal raw material and there was no excess or shortage in stock i.e. cut tobacco, therefore, the confiscation of the other materia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a specified form regarding cut tobacco. In respect of the other materials such as corrugated fiber carton, cigarette tissue paper, filter tip paper and filter rods, the Allahabad Collectorate issued a Trade Notice dated 10-4-1995 whereby it was directed to all cigarette manufacturer failing with the jurisdictional, Central Excise Collectorate, Allahabad to maintain the provisions prescribed und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d manners. The Revenue has not produced any evidence by way of Trade Notice or Circular to this effect on the date of visit by the Revenue authorities, when the goods in question were seized as principal raw material for the manufacture of cigarette and manufacturer has to maintain the record in a prescribed manner. In these circumstances, the impugned order is set aside and the appeal is allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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