2022 (6) TMI 40

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..... es, 2002 - clandestine clearance - cigarettes - HELD THAT:- In view of the decision in M/S LUCKY TOBACCO COMPANY PVT. LIMITED, R.B. SHUKLA, RIZWAN KHAN, MURLI DHAR OJHA, T.K. GHOSH, MOHAMMAD HASSAN HASHMI, BHARAT KUMAR PATEL VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS, CENTRAL GOODS SERVICE TAX [ 2019 (5) TMI 369 - CESTAT NEW DELHI] where it was held that there is no evidence to establish m .....

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..... m M/s. Lucky Tobacco Co. Pvt. Ltd., who are manufacturers of filter and non-filter cigarettes located at New Industrial Area, Mandideep, District-Raisen (M.P.). 2. These four appellants are petty distributors / sub-distributors of cigarettes, pan masala and other similar products of various small brands including Lucky Tobacco Co. Pvt. Ltd. Penalty of Rs.2 lakh each under Rule 26 of Central Exc .....

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..... No.50617-50623/2019 dated 3.05.2019 have allowed the appeals by observing as follows:- 48. We, therefore, hold that there is no evidence to establish manufacture and clandestine removal of alleged quantities by LTCPL on the basis of which demand of Rs.657,50,888/- could sustain. Impugned order is therefore set aside. Consequently, the penalties imposed upon the LTCPL and other appellants are .....

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