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CCE, Jaipur Versus M/s AM Products

2017 (12) TMI 208 - CESTAT NEW DELHI

Clandestine manufacture and removal - pan masala - alleged cracking or tempering of the seal put on the machine on 31.08.2014 by the officers as per the request of the respondent - Held that: - the Jurisdictional Assistant Commissioner made a physical inspection of the premises and the machine involved in the present proceedings. His report of inspection was produced in full in the impugned order. It is clear that based on that report, the original authority categorically recorded that possibili .....

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clearance of the impugned goods - the incidental stock, circumstantial evidence of availability of small quantity of raw material/goods was the only evidence on which such substantial demand was sought to be confirmed by the Revenue - the original authority has correctly examined the evidences and concluded that no case against the respondent could be established. - Appeal dismissed - decided against Revenue. - E/50070-50071/2016 - A/57306-57307/2017-EX[DB] - Dated:- 20-10-2017 - Mr. (Dr.) .....

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2008. The main respondent filed declaration on 13.08.2014 with the Jurisdictional Assistant Commissioner under Rule 6 of the Pan Masala Rules for installation of one packing machine w.e.f. 20.08.2014 for production of pan masala. The production capacity of the main respondent was determined. Thereafter, the main respondent vide their letter dated 26.08.2014 requested for sealing of one pouch packing machine w.e.f. 31.8.2014. It was also informed that they will not be producing pan masala w.e.f. .....

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5 and 23.04.2015 proposing confiscation of seized raw material and finished goods and to demand Central Excise duty of ₹ 59,60,000/- alongwith imposition of penalties under various provisions of Central Excise Law. On adjudication of these notices, the original authority issued the impugned order. He dropped the proceedings against respondents. Aggrieved by this order, the Revenue filed these appeals. 2. Elaborating the grounds of appeal, the ld. AR submitted that though the pouch packing .....

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month of packing as September, 2014. The explanation that the respondent used such pre-printed packing after they ran out of stock of labels for August, 2014, is not acceptable. There were packing materials printed with August, 2014 available in stock. The statement of Shri Gupta (second respondent) would show that the appellants have manufactured and cleared pan masala without accounting. The retraction of statements on 19.09.2014 is only an afterthought. The ld AR submitted that the original .....

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in detail was reproduced by the original authority and this will clearly show that there is no case for clandestine manufacture or clearance of pan masala. The availability of small quantity of packing material and finished goods have been duly explained by the respondent and the same has been analyzed and recorded by the original authority. In the present appeal, the Revenue did not bring out any material evidence to contradict the findings of the original authority. 4. We have heard both the .....

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