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TMI Blog2008 (1) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order per : Archana Wadhwa, Member (J)]. The dispute in the present appeals relates to valuation of unbranded chewing tobacco classifiable under Chapter 24, which the appellant is clearing to its own unit. 2. After hearing, it is seen that originally, there was a dispute as regards the applicability of exemption Notification No. 121/94-C.E., dated 11-8-1994 in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue for payment of duty does not stand accested and was enhanced vide impugned order with differential duty to the tune around Rs. 78.50 lakhs. Commissioner has also imposed personal penalty of identical amount in terms of Section 11AC and a penalty of Rs. 1 lakh u/r 173Q(1). In addition, a penalty of Rs. 1 lakh was imposed on Shri Nitinbhai J. Patel, Manager in terms of Rule 209A of the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Countering the arguments of the learned SDR, Shri Prakash Shah, learned Advocate submits that when the Revenue did not allow them the benefit of notification during the relevant period in question, the appellant s following Chapter X Procedure does not arise. In any case, the entire purpose of following Chapter X Procedure is to ensure that the goods cleared by the unit are received by the ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the facts of the present case, inasmuch as in the present appeals, the appellant were not allowed by the Revenue itself to avail the benefit of notification, thus not enabling them to follow Chapter X Procedure. It is not the case where the benefit of the notification has been sought by the appellant at a later stage. The entire dispute was before the authorities and stands resolved in their fav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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