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TMI Blog2016 (3) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... ain investigations were carried out by the Central Excise Officers after searches in various premises on 4.8.2005. A show cause notice dated 27.1.2006 was issued to the main appellant and Manager of the appellant factory. After due process, order dated 11.1.2007 was issued by original authority ordering confiscation of seized packing materials and chewing tobacco and imposing penalty. On appeal, the Commissioner (Appeals) vide his order dated 10.4.2008 upheld the original order except for setting aside confiscation of raw material. Aggrieved by this order, the appellants are before us. 2. Ld. Counsel for appellants, Shri R.K. Tiwari and Shri K.S. Gupta submitted that there is no demand of duty in the show cause notice and no determination ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise Rules, 2002. All the confiscations were proposed under Rule 25. 6. The first issue is regarding confiscation of packing material kept in unregistered premises. We find the said confiscation is in respect of packing materials which were kept in the unregistered premises opposite to the appellants unit. It is the case of the appellant that no credit was taken on any of the packing materials; due records have been kept. The Commissioner (Appeals) held that confiscation is not sustainable, however, he upheld the penalty. We find that Rule 25 talks about contravention relating to excisale goods and contravention of Rules with intent to evade payment of duty. In the present case, packing materials are not excisable goods on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny clandestine or unaccounted clearance of these goods from the appellant's unit. 8. Next issue is regarding seizure of 203 bags of chewing tobacco from the premises of M/s.Kushboo Impex Pvt.Ltd. The lower authority ordered confiscation based on the statement of Shri Sanjeev Singhal, director of M/s.Kushboo Impex Pvt.Ltd.. The appellants plea is that identical goods were also manufactured by M/s.Shakti Packers and Shri Singhal in his statement dated 4.8.2004 did indicate that the same items might have been received from the M/s.Shakti Packers. We find that no cross verification was made on that and further no notice has been issued to M/s.Kushboo Impex from whose premises and custody the goods have been seized. Even the ownership of the g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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