CHETNA ZARDA CO. AND ORS. Vs. CCE VAPI

JUDGEMENT

(1.) ALL the appeals are being disposed off by a common order as they arise out of the same impugned order passed by the authorities below vide which duty of Rs. 11,13,577/ - stands confirmed against M/s. Chetna Zarda Company, along with confirmation of interest and imposition of penalty of identical amount on the findings of clandestine removal of chewing tobacco and pan masala. In addition penalties of varying amounts stand imposed upon the other appellants along with confiscation of the goods.

(2.) AFTER hearing both the sides duly represented by Shri V.S. Sejpal, learned advocate, appearing for the appellants and Shri R.S. Sangia, learned SDR, appearing for the Revenue, we find that as per facts on record M/s. Chetna Zarda Co. is engaged in manufacture of chewing tobacco and pan masala containing tobacco under the brand name Zatpat , 50 -50 and Boss falling under Chapter 21 & 24 of the schedule to the Central Excise Tariff Act, 1985. The said goods manufactured by them were being cleared to M/s. Kripa Tobacco Marketing, Umbergaon, who were further dispatching the same to the various dealers and retail sellers.

(3.) BASED upon the above disclosers, the officers recorded the statement of Shri Ketan Thakkar, Proprietor of M/s. Kripa Tobacco Marketing on 24.10.01, wherein he stated that they were engaged in the marketing of the products manufactured by M/s. Chetna Zarda Co. and after buying it from them they sell the same to their dealers and customers. He further stated that they have always purchased the goods from M/s. Chetna Zarda Co. on payment of duty under their invoices.