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M/s. Anuvrat Products & Co. Versus C.C.E. & S.T. Raipur

Imposition of penalty - Compounded levy scheme - Violation of Chewing Tobacco and Unmanufactured Tobacco Packing Machine (Capacity Determination and Collection of Duty) Rules 2010 - Held that:- show cause notice has been issued on 26.09.2011. Therefo .....

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d 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 holding that no penalty is imposable .....

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- Final Order No. 51422/2015-EX(SM) - Dated:- 9-4-2015 - Shri Ashok Jindal, Member (Judicial) , JJ. For the Petitioner : Shri P.V. Sadavarte, Advocate For the Respondent : Shri D. Singh, DR ORDER Per Ashok Jindal: The appellant is in appeal against .....

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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 .....

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cise Act 1944 and filing their regular returns. A show cause notice was issued on 26.09.2011 to impose penalty on the appellant for contravention of rule 6 & 8 of the said rules. Consequently, to impose penalty under Section 11 AC of the Act the .....

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pellant submits that the appellant has not violated any Rules of the said rules. Therefore, penalty under section 11 AC is not imposable. He drew my attention to the impugned order wherein the Ld. Commissioner (A) has relied on the panchnama dated 30 .....

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during the impugned period the appellant was using the sealing machine for packing tobacco pouches and same is evident from the order of Commissioner (A). He further submits that appellant has violated the provision of Chewing Tobacco and Unmanufactu .....

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are working with the aid of packing machine. 5. Heard the parties. Considered the submission. 6. In the impugned order the Ld. Commissioner (A) has relied on the Panchnama dated 30.03.2012. Admittedly, the show cause notice has been issued on 26.09.2 .....

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