9911796707
TMI Blog2011 (9) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... spensing with the conditions of pre-deposit of duty and penalty imposed upon both the appellants, I proceed to dispose of the appeals itself, inasmuch as a short issue is involved. 2. After hearing both sides, I find that the appellants are engaged in the manufacture of cigarettes. Their factory premises was visited by the officers on 16-1-2009, who conducted various checks and verification. No d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on fine of Rs. 75,000/-. The original adjudicating authority also imposed penalty of Rs. 25,000/- on Shri Sudhir Tobacco Co. and Rs. 10,000/- under Rule 26 of Central Excise Rules, 2002 on Shri V.P. Singh, General Manager in terms of Rule 26 ibid. 4. On appeal against the above order, Commissioner (Appeals) upheld the same. Hence, the present appeal. 5. Admittedly there was no shortage or excess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of the cigarettes which would be cleared by them without payment of duty. As such, it is on the basis of presumption and assumption, the adjudicating authority and appellate authority passed the order. The lower authorities have not referred to any provision of law requiring the assessee to account for the raw materials which might have been purchased by him and stored outside the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
