2001 (9) TMI 599

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..... filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that appellants are engaged in the manufacture of Pan Masala. On 22-12-1997, officers of Central Excise intercepted the Mini Bus outside the appellant s factory and seized from the vehicle 44 Cartons containing 1,32,000 Pouches of Umang Pan Masala. The driver of the Mini Bus admitt .....

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..... la seized from the appellant. (iii) Imposed a fine of Rs. 10,000/- in lieu of confiscation of vehicle seized. (iv) Confirmed demand of Rs. 1,66,230/- not paid on goods manufac-tured/cleared without payment of duty. (v) Imposed penalty of Rs. 1,92,630/- under Sec. 11AC of Central Excise Act, 1944. (vi) Imposed penalty of Rs. 20,000/- under Rules 9(2), 52A, 173Q read with Rule 226 of Central .....

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..... pellant relied upon a decision of the Tribunal in the case of Pure Enterprises Pvt. Ltd. v. Commissioner of Central Excise, Rajkot, reported in 1999 (111) E.L.T. 407 (Tribunal) to submit that the Tribunal set aside the demand which was based only on the Electricity consumption. 6. The contention of the Revenue is that the appellant received the laminated film which is a packing material and the .....

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