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TMI Blog2001 (7) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. - By the present order, the Commission is disposing off an application dated 20th April, 2001 filed by M/s. Aggarwal Zarda Factory Pvt. Ltd., Saharanpur and four others. The Company is engaged in the manufacture of chewing tobacco falling under Chapter 24 of the schedule of the Central Excise Tariff Act. The applicant is duly registered with Central Excise and is paying excise dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng for settlement of the case on payment of duty of Rs. 81,23,921/- out of which they had already deposited Rs. 65,00,000/- and also by waiving penalty and interest and also granting immunity from prosecution. 2. The Applicants were heard on 10th July, 2001 when Shri V.R. Sethi and Shri A.K. Bhasin, Advocates appeared on behalf of applicant, but no one appeared on behalf of Revenue. Revenue want ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the time of final hearing, why this further duty amount of Rs. 31,67,750/- was not leviable as there was no evidence at all with the Department for the same. The Applicants submitted that since they were registered with the Department and were regularly paying duty and so the case was duly covered by Section 32E(1) for admission. 4. We have heard the Applicants and gone through the records. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts raised by the Applicant within 30 days of the receipt of the copy of this order. They should file detailed comments regarding disputed liability viz-a-viz SCN raised by the applicant, especially about amount of Rs. 31,67,750/-. The Revenue should supply a copy of their comments to the applicant. The Commissioner (Inv.) should call for a investigation file from which the SCN is issued and exami ..... X X X X Extracts X X X X X X X X Extracts X X X X
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