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TMI Blog2005 (3) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant filed this appeal against adjudication order passed by the Commissioner of Central Excise whereby the unaccounted goods such as cigarette tissue paper, filter tip paper, filter rods were confiscated and released on payment of redemption fine. A penalty of Rs. 10,000/- was also imposed on the appellant. 2. The brief facts of the case are that on 4-2-1995, the officers of Revenue visited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued whereby certain other goods used in the manufacture of cigarettes were also prescribed as principal raw material and manufacturer has to maintain the prescribed record. Prior to this date only cut tobacco was prescribed as principal raw material and there was no excess or shortage in stock i.e. cut tobacco, therefore, the confiscation of the other materials which were not prescribed the princ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of the other materials such as corrugated fiber carton, cigarette tissue paper, filter tip paper and filter rods, the Allahabad Collectorate issued a Trade Notice dated 10-4-1995 whereby it was directed to all cigarette manufacturer failing with the jurisdictional, Central Excise Collectorate, Allahabad to maintain the provisions prescribed under Rule 55 of Central Excise Rules in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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