TMI Blog2019 (6) TMI 1506X X X X Extracts X X X X X X X X Extracts X X X X ..... the same was served on the appellant on 12.06.2014 under dated acknowledgement. It is observed by the Adjudicating Authority that the acknowledgement receipt sent by DGCEI proves that the notice was served on 12.06.2014, hence the notice is not barred by time. But the appellant disputed the above fact before the Commissioner (Appeals) as well as the Tribunal - the appellant should be given an opportunity to examine the records in respect of receipt of Show Cause Notice as on 12.06.2014 as revealed from the adjudication order. Non-disposal of the perishable goods by the Department - HELD THAT:- It is found that 24,25,000 Nos. of filtered and unfiltered cigarettes of various brands were seized on 13.12.2013, valued at ₹ 38,15,800/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... premises under supurdnama. Statement of the appellant was recorded and a Show Cause Notice dated 12/6/2014 was issued by the Additional Director, DGCEI, New Delhi. The Joint Commissioner, Central Excise, Patna vide Adjudication Order dated 03/03/2016 passed the following orders:- (i) I order for confiscation of stock of 7,13,000 filter cigarettes (MRP of ₹ 14,19,000/-) seized on 13.12.2013 under Rule 25 of the Central Excise Rules, 2002. (ii) I order for confiscation of stock of 17,12,000 non-filter cigarettes (MRP of ₹ 23,96,800/-) seized on 13.12.2013 under Rule 25 of the Central Excise Rules, 2002. (iii) I impose penalty of 22,14,442/- under Rule 25 of the Central Excise Rules, 2002. (iv) I impose pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sultant made the Bench go through their grounds of appeal and further contends that there has been violation of Notification No. 29/88-CE(NT) dated 21.10.1988 as amended by Notification No. 14/89-CE(NT) dated 3.03.1989 wherein CBEC has included Cigarettes, Biri and other tobacco product within the purview of Section 110(1A) of the Customs Act, 1962 and as made applicable to the Central Excise. He prays for setting aside the confiscation of cigarettes valued at ₹ 38,15,800/- and penalty imposed under Rule 26 of the Central Excise Rules, 2002. The main contention of the Ld. Consultant is that as per Section 110 (2) of the Customs Act, 1962 read with Section 12 of the Central Excise Act, 1944, Show Cause Notice is required to be served w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng not done so, the appellant cannot raise the issue of jurisdiction before the Tribunal. 7. Heard both sides and perused the appeal records. 8. I find that the preliminary objection of the Ld. Consultant is that the Show Cause Notice dated 12.06.2014 was served after 6 months from the date of seizure and therefore, the goods are to be returned to the appellant in terms of Section 110 (2) of the Customs Act, 1962. On this context, I find from the Adjudication order that only one notice was issued and the legible copy of the same was served on the appellant on 12.06.2014 under dated acknowledgement. It is observed by the Adjudicating Authority that the acknowledgement receipt sent by DGCEI proves that the notice was served on 12.06.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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