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M/s. Hari Trading Co. Versus C.C.E., Indore

2017 (12) TMI 551 - CESTAT NEW DELHI

Clandestine manufacture and removal - pan masala - It was observed that the appellant was indulged in the surreptitious activity of packing and removing of such notified goods manufactured with the aid of undeclared pouch packing machine - Held that: - the machine was used only for two days in manufacturing the notified goods. As per the 8th proviso appended to Rule 9 of the said rules, the duty payable shall be calculated on pro-rata basis of the total number of days remaining in that month, st .....

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does not provide for confiscation of raw material, packing material of notified/nonnotified goods and un-declared pouch packing machine. Thus, it is evident that under the said rules, the finished goods are only liable for confiscation. - The matter should go back to the original authority for quantification of the redemption fine, payable by the appellant on the finished goods - appeal allowed by way of remand. - E/55754/2014- [SM] - A/58207/2017-SM[BR] - Dated:- 5-12-2017 - Mr. S.K. Mohan .....

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ng the disputed period, the appellant was manufacturing and clearing such notified goods as per the provisions contained in the Chewing Tobacco and Un-manufactured Tobacco Packing Machine (Capacity Determination and Collection of Duty) Rules, 2010. Acting on intelligence that some unauthorized activities were being carried out at the premises of the appellant, the Central Excise Officers visited the factory of the appellant on 28/02/2012. It was observed that the appellant was indulged in the su .....

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under Section 11 AC of the Central Excise Act, 1944. The impugned order has also confiscated the finished goods and raw material, valued at ₹ 4,0 7,220 /- under Rule 18 of the said rules and imposed equal amount of redemption fine on the appellant. The un-declared pouch packing machine was also confiscated, with the option to redeem the same on payment of an amount of ₹ 10,000/-. The impugned order also confirms the interest in terms of Section 11 AA ibid. 3. The Ld. Advocate appeari .....

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e. To support such stand, the Ld. Advocate has relied on the judgment of Hon'ble Punjab & Haryana High Court, in the case of Godwin Steels (P) Ltd. V/s CCE, Chandigarh [2010 (254) ELT 202 (P&H)] and also the decision of this Tribunal in the case of Trimurti Fragrances Pvt. Ltd. V/s CCE, Delhi-III [2015 329 ELT 175 Tri.-Del.]. With regard to confiscation of the entire goods, the Ld. Advocate submitted that Rule 18 of the said rules does not provide for confiscation of raw material and .....

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had purchased the Pouch Packing Machine on 26/02/2012 against Bill No. 739 dated 26/02/2012 from M/s Vijay Pouch Packing Machine, Faridabad and was installed in the factory of the appellant on 27.02.2012. Thus, the machine was used only for two days in manufacturing the notified goods. As per the 8th proviso appended to Rule 9 of the said rules, the duty payable shall be calculated on pro-rata basis of the total number of days remaining in that month, starting from the date of such commencement .....

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