9911796707
TMI Blog2013 (10) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... j Products alongwith imposition of penalty of identical amount under section 11AC of Central Excise Act, 1944. Further penalty of identical amount stands imposed upon the other applicant Shri Sunil Kumar Agarwal, who was the owner of the brand name 'Chandrakanta'. 2. As per facts on records, the premises of Shri Krishan Gopal Lalwani at Village Rehan Kala, Etmadpur, Agra were visited by the Central Excise officers on 10.04.2011 and it was found that they were engaged in the manufacture of pan masala and two packing machines were found in their premises which were being used for the packing of pan masala under the brand name of 'Chandrakanta'. As the appellant was neither registered with the Central excise department nor was paying any duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be not registered. As such, the appellant's contention is that inasmuch as their unit was found not registered on the day of visit of the officers i.e. 10.4.2011, the duty liability would be fastened against them from first day of April, 2011. However, by drawing our attention to the observation and findings of the Commissioner accepting the appellant's stand that they were manufacturing from first January, 2011 onwards, he submits that the duty liability, in any case can be fastened only from January, 2011. The said duty liability of Rs.55.50 lakhs stands deposited by them. As such, the prayer for dispensing the pre-deposit of balance amount of duty and entire amount of penalty. 5. Countering the arguments of ld.Advocate, ld.JCDR by d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e visit was made i.e. on 10.4.2011, is to be taken, we find that the said provision also specified unless evidence to the contrary is provided to the satisfaction of the Central Excise Officers. It means if the evidence is available on record to show that the periods during which production and clearance of pan masala was established, duty would be confirmed from that date only. Deeming provision is applicable in those cases where there is no evidence of start of production is available. In the present case, the Commissioner has accepted that the appellant was indulging in manufacture and clandestine clearance of pan masala since January, 2011. There is also evidence on record to show that there was agreement between the appellant and their ..... X X X X Extracts X X X X X X X X Extracts X X X X
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