2017 (1) TMI 13

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..... i S.V. Nair, Assistant Commissioner (A.R.) for Respondent ORDER Per M. V. Ravindran This appeal is directed against Order-in-Appeal No. PII/BKS/266/2004 dated 22.06.2004 passed by the Commissioner of Central Excise (Appeals), Pune-II. 2. On perusal of the records, it transpires that appellant is a manufacturer of Gutkha Pan Masala . On 19.11.1998 the Officer of Central Excise intercepted a vehicle going to Nasik from Kolhapur carrying excisable goods viz. Gutkha Pan Masala manufactured at appellants factory, when confronted the partner could not produced any duty paying documents. The same goods were released provisionally. During the investigation, statements of the various persons including the Purchaser, Commission Agent, .....

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..... Commissioner of Central Excise, Pune [2004 (175) ELT 182 (Tri.-Mumbai)] (ii) Hingora Industries Pvt. Ltd. Vs. Commissioner of Central Excise, Daman [2015 (325) ELT 116 (Tri.-Ahmd.)] (iii) Resha Wires Pvt. Ltd. Vs. Commissioner of Central Excise, Bangalore [2006 (202) ELT 332 (Tri.- Bang.)] 4. Learned Departmental Representative on the other hand submits that the statement of various persons recorded indicates clandestine reversal of goods and reiterates the findings of the lower authorities. 5. On careful consideration of the submissions made by both sides, I find that the issue involved in this case is regarding clandestine removal of Gutkha Pan Masala . I find that the first appellate authority while disposing the ap .....

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..... ignments of Gutkha they have not paid duty, thus penalty of ₹ 10,26,755/- under Section 11AC is upheld, as they have clandestinely removed the goods. As the seized goods i.e. 27 bags of Gutkha Pan Masala were cleared without payment of duty, therefore the confiscation of these goods (Gutkha Pan Masala) seized under Panchanama valued at ₹ 3,25,380/- (MRP) and the redemption fine of ₹ 15,000/- are upheld. The confiscation of land, plant, building etc. under Rule 173Q and redemption fine of ₹ 2.50 lakhs are however, set aside. 6. On the face of above factual findings, it is noticed that appellant is unable to dislodge the findings. There is no dispute that the consignment of Gutkha Pan Masala which was intercepted .....

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