9911796707
TMI Blog2013 (10) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... has been adjourned to 11.07.2013 with a direction for issuing notice to the Appellant on the same date. In spite of the notice being sent by Registry nobody is present from the Appellant side nor any request for adjournment has been made before this Tribunal. 2. Heard the Ld. A.R. for the Revenue. 3. The Ld. A.R. for the Revenue has submitted that the Applicant are engaged in the manufacture of branded Pan Masala containing tobacco with the aid of automatic packing machines. He has submitted that the Applicant had installed nine such machines clandestinely without intimating the department and used to manufacture the said products. The Ld.A.R. further submitted that on the basis of intelligence and evidences collected a demand notice was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rat Chandra Mohapatra, M.D. of M/s. Gorisankar Food Processing Pvt. Ltd. dated 11.06.09, that M/s. Kanhaji & Co. was using their premises since Oct'08 and kept Pan Masala Packing Machines along with raw materials, pouches, finished goods etc. go to show that the noticee was using the said premises for clandestine manufacture and clearance of Pan Masala. Their activities having been exposed by the preventive operation, they are now raising various technical objections as a legal after-thought to escape the consequences of their illegal action. 5.4.3. As regards the contention that the 4(four) machines were brand new, and without the report of a technical expert, it cannot be alleged that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ements recorded under Section 14 of the Act cannot be challenged. 5. Ongoing through the evidences recorded by the Ld. Commissioner prima facie we find that the Applicant has indulged in manufacture and clearance of Pan Masala without payment of duty from their premises during the relevant period. Keeping in view the interest of Revenue, the principle of law laid down by the Hon'ble High Courts and Hon'ble Supreme Court in disposing of the Stay Petitions, we direct the Applicant to deposit 50% of the duty confirmed excluding the amount of Rs.12.50 Lakhs already deposited, within a period of 8(eight) weeks from the date of communication of this order and report compliance on 23.10.2013. On deposit of the said amount, the balance dues adjudg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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