TMI Blog2015 (10) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 30.03.2012 have no relevance to impose penalty on the appellant in this case. Further, I find that in show cause notice itself it is recorded that appellant was engaged manually with laborers for packing the tobacco pouches and paying Central Excise duty under section 3 of the Central Excise Act 1944 and filing their returns regularly. In these circumstances, the impugned order deserves no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufactured tobacco. They were working under compound levy scheme and paying duty under Chewing Tobacco and Unmanufactured Tobacco Packing Machine (Capacity Determination and Collection of Duty) Rules 2010. During the period September 2010 and August 2010 the appellant sought the sealing of their packing machines of tobacco and same has been done. But during this period appellant was engaged in manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He drew my attention to the impugned order wherein the Ld. Commissioner (A) has relied on the panchnama dated 30.03.2012 whereas show cause notice has been issued on 26.09.2011 to impose penalty. Therefore, the said order deserves no merits and hence same is to be set aside. 4. On the other hand Ld. AR oppose the contention of the Ld. Counsel and submits that during the impugned period the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty on the appellant in this case. Further, I find that in show cause notice itself it is recorded that appellant was engaged manually with laborers for packing the tobacco pouches and paying Central Excise duty under section 3 of the Central Excise Act 1944 and filing their returns regularly. In these circumstances, the impugned order deserves no merits. Accordingly, same is set aside and by hold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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