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M/s Balajee Perfumes Versus CCE, Delhi-II

2016 (9) TMI 421 - CESTAT NEW DELHI

Demand and confiscation - excisable goods seized in the factory premises and in the depot and godown premises of various traders - found in excess of the stock recorded in their daily stock account - Appellant contended that inasmuch as the order in the main case of evasion against the appellant has been set-aside by the Tribunal, the present proceedings should also be set-aside inasmuch as it has been held in the other proceedings that the allegation of clandestine manufacture and removal of go .....

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ppellant, for the reason that these goods have not been accounted in the statutory records. Various quantity of gutka have also been seized from the godown of dealers/ traders under the belief that these goods have been cleared clandestinely without payment of duty from the factory of the appellant. Inasmuch as the entire proceedings initiated by the Revenue separately to establish clandestine clearance and demand of duty stands set aside by this Tribunal, we are inclined to take the view that s .....

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or the respondent ORDER The present appeal is directed against the order dated 20.06.2008 passed by Commissioner (Appeals), Delhi. Investigation was undertaken against the appellant by DGCEI. The appellant is manufacturer of branded pan masala containing tobacco commonly known as gutka falling under sub-heading 2404.40 of the Central Excise Tariff. The DGCEI commenced investigation through a search of many premises including the factory on 07.10.2004. In addition to seizure documents at various .....

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the factory of the appellant clandestinely without payment of duty. Show cause notice dated 21.03.2005 was issued to the appellant as well as other persons from whom seizure was effected in which a sum of ₹ 4,25,266/- was demanded from the appellant as duty payable on excisable goods seized in the factory premises and in the depot and godown premises of various traders. Penalties were also proposed to be imposed. This show cause notice was decided by the original authority vide order dated .....

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he appeal filed against this order was decided by this Tribunal vide order No.50025 - 50028/2016-EX(DB) in which the Tribunal held that the allegation of clandestine manufacture and removal of goods is not sustainable. Consequently, the order-in-original dated 25.03.2008 was set-aside. 3. The appeal filed against the impugned order of Commissioner (Appeals) dated 20.06.2008 dealing with the demand and confiscation of goods seized at various premises on 07.10.2004 is the subject matter of the pre .....

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be set-aside inasmuch as it has been held in the other proceedings that the allegation of clandestine manufacture and removal of goods is not sustainable since the investigation conducted by the Revenue is not proper. Ld. DR on the other hand reiterates the findings of the authorities below. 5. We note that in the present proceedings, goods totally valued at ₹ 35,730/- was seized within the factory premises of the appellant as the same was found to be in excess of the stock recorded in th .....

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