2003 (5) TMI 251

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..... ndent. [Order per : V.K. Agrawal, Member (T)]. This is an appeal filed by the Revenue against the Order-in-Original No. 6/2001, dated 29-5-2001 passed by the Commissioner, Central Excise (Adjudication). 2. Shri D.N. Chaudhary, learned D.R., submitted that the Commissioner under the impugned order has confirmed the demand of more than Rs. 25 lakhs against M/s. Deccan Tobacco Processors .....

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..... fiscated under the provisions of Rule 173Q(2) of the Central Excise Rules, 1944; that as the demand of duty involved herein is more than Rs. 1 lakh the land, building, plan and machinery, etc. are liable to be confiscated. 3. Opposing the prayer, Shri L.P. Asthana, learned Advocate, submitted that in the show cause notice dated 6-12-95 read with amendment/corrigendum dated 1-2-96 there is no men .....

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..... ion of land, building, plant machinery, materials, conveyance, animal or any other thing used in connection of the manufacture, production, storage, removal or disposal of goods, if the duty leviable on the excisable goods exceeds Rs. 1 lakh. A perusal of the show cause notice dated 6-12-95 and corrigendum dated 1-2-96 reveals that the Respondents are not required to show cause as to why land, b .....

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