2014 (12) TMI 1029

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..... cord the appellant is engaged in the production of Unmanufactured Branded Chewing Tobacco. Their factory was visited by the officers on 11-1-2010, who verified the stock of finished goods as also raw-material. As a result 74 bags and 13 packets of the chewing tobacco totally valued at Rs. 37,837/- involving Central Excise Duty of Rs. 10,343/- was found in excess than the recorded balance. As the a .....

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..... oods were not fully manufactured inasmuch as the process of lime mixing was to be done. The plea stand rejected by the authorities below as an afterthought. 5. There is no test conducted by any expert so as to conclude as to whether the lime mixing has already done or not. As such only fact of excess goods, which are also disputed by the appellant to be not fully finished, read with the stat .....

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