9911796707
TMI Blog2017 (3) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Appellant : Sh. H.C. Saini, DR For the Respondent : Sh. Aditya Kr. & Rupesh Kr., Adv ORDER Both the appeals are filed by the Department against the order-in-original no. COMMISSIONER/RPR/21/2010 dated 26.03.2010 passed by the Commissioner of Central Excise, New Raipur. 2. The brief facts of the case are that the assessee-Respondent is registered with the Department and is engaged in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the stock of various raw material and the finished goods was also conducted with respect to the declarations made on 02.09.2009 by Shri Ram Gopal Agnihotri, Director of the assessee-Respondent. The Officers found shortage of their raw materials viz. Katha (280 kg.), betel but (8972 kg.), tobacco (122 kg), lamination (1095 kg), outer (254.9 kg), plastic bags (1033 nos.). An excess stock of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Being aggrieved, the Department has filed the present appeals. 3. With this background, we have heard Shri Aditya Kumar and Shri Rupesh Kumar, learned counsels for the assessee-Respondent and Shri H.C. Saini, learned DR for the Department. We have also gone through the written submissions and cited case laws by the counsels. 4. From the record, it appears that the sole controversy is pertaining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. Thus, the assessee-Respondent was operating the unit under Section 3A of the Central Excise Act, 1944 read with the provisions of the Pan Masala Packing Machines (Capacity Determination & Collection of Duty) Rules, 2008 which provides that the party has to maintain the daily stock account and all provisions of the Central Excise Act and the Central Excise Rules, 2002 including those relating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arried out for each raw material separately, assuming that gutkha can be manufactured by using only one raw material, but the fact remains that the gutkha is manufactured with the combination of all the raw materials. 5. In view of the above discussion, we are of the view that the search was conducted against the Board Circular dated 19.12.2007 and the duty demand is based on the wrong facts. Whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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