HARI CHAND SHRI GOPAL, GOPAL ZARDA Vs. CCE

JUDGEMENT

(1.) Appellants filed these appeals against the common adjudication order whereby the duty was confirmed in respect of 'Kimam' manufactured by them and penalties were imposed. The goods which were taken into possession were also confiscated and allowed to be redeemed on payment of redemption fine.

(2.) Brief facts of the case are that appellants are manufacturer of Kimam and were clearing the same without payment of duty to their other Units where it was used in the manufacture of Branded Chewing Tobacco. The Branded Chewing Tobacco was cleared on payment of duty. Show cause notices were issued to the appellants for demand of duty in respect of Kimam and for imposing penalties and for confiscation of the seized Kimam.

(3.) The adjudication authority confirmed the demands and imposed the penalties. The seized goods were also confiscated.