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TMI Blog2015 (10) TMI 956X X X X Extracts X X X X X X X X Extracts X X X X ..... 100% EOU and meant only for export, products can be packed in plastic sachet – In view of amendment in mode or packing made by Ministry of Environment & Forest, vide Notification, there was confusion as to effect of same – In view of clarification by Supreme Court, there was no contumacious conduct on part of appellant in carting in tobacco product for export packed in plastic sachet – Impugned order of confiscation and penalty set aside – Appellant entitled to refund of fine and penalty already deposited – Decided in favour of Appellant. - Appeal No. C/89775/13 - Final Order No. A/1263/2015-WZB/SMB - Dated:- 15-5-2015 - Anil Choudhary, Member (J) For the Appellant : Shri Yogesh Rohira, Adv. For the Respondent : Shri S J Shahu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant vide their letter dated 20.12.2012 prayed that permission may be granted to take back the goods to town. As the said permission was not being granted, the appellant requested for waiver of show-cause notice and requested for personal hearing and adjudication of the matter, the goods being edible and perishable. During the course of personal hearing held on 28.12.2012, the exporter submitted that they had purchased the material from a 100% EOU - M/s. Sopariwala Export Pvt. Ltd. which had supplied the tobacco product in plastic sachet. They were not aware of the recently changed packing provisions and accordingly stated that they have not consciously contravened any provisions of law and prayed that the permission be granted to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before this Tribunal on the ground that the learned Commissioner (Appeals) has failed to appreciate that it is a case of genuine mistake and there was no mala fide on the part of the appellant-exporter in carting the goods in the Customs area for export, packed in plastic sachet. Further, in view of the recent change in the legislation, as regards the mode of packing, the Commissioner (Appeals) was not justified in upholding the confiscation and imposing the high amount of redemption fine of ₹ 5 lakhs. Further, the learned Commissioner (Appeals) was not justified in confirming the amount of penalty of ₹ 5 lakhs imposed under Section 114 (i) of the Act. 3.1 The appellant further draws my attention to the ruling of the Apex Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucts being meant for export only tobacco product can be packaged into plastic sachet. The Counsel have further filed a copy of similar undertaking on Non-Judicial stamp paper given by the concerned manufacturer Sopariwala Export Pvt. Ltd. (100% EOU) being undertaking dated 12.9.2013 on similar lines as herein above noticed. 4. The learned AR appearing for the Revenue relies on the impugned order. 5. Having considered the rival contentions and in view of the clarification and law laid down by the Hon'ble Supreme Court, the issue is no longer res integra. Following the order of the Hon'ble Supreme Court, it is evident that where tobacco products have been manufactured in a 100% EOU and meant only for export, the products can be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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