REGENT COMPUTRONICS PVT. LTD.

R.S. Company Appellant

V/S

COMMISSIONER OF CENTRAL EXCISE Respondents

Referred Judgements :-

ISSARDAS DAULAT RAM V. UNION OF INDIA [REFERRED TO]
OUDH SUGAR MILLS LTD. V. UNION OF INDIA [REFERRED TO]
ICY COLD COMMERCIAL ENTERPRISES V. COLLECTOR OF C. EX.,CALCUTTA-1 [REFERRED TO]
K.I. PAVUNNY V. ASST. OF COLLR. (HQ),C.EX. [REFERRED TO]
M/S. RAJ SANDEEP CO. V. CCE,CHANDIGARH [REFERRED TO]
PREMIER PACKAGING PVT. LTD. V. CCE [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE V. BRIMS PRODUCTS [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE,CHANDIGARH V. DASHMESH CASTINGS (P) LTD. [REFERRED TO]
DURGA TRADING CO. V. CCE [REFERRED TO]
KOTHARI POUCHES LTD. V. COMMISSIONER OF CENTRAL EXCISE,NEW DELHI [REFERRED TO]
BHAGWAN SINGH VS. STATE OF PUNJAB 1 [REFERRED TO]
BALBIR SINGH VS. STATE OF PUNJAB [REFERRED TO]
COLLECTOR OF CUSTOMS MADRAS VS. D BHOORMALL [REFERRED TO]
SHAH GUMANMAL VS. STATE OF ANDHRA PRADESH [REFERRED TO]
ATTYGALLE VS. KING [REFERRED TO]
THIRD MEMBER ON REFERENCE : SHRI S.S. SEKHON, MEMBER (T) CHARIOT CEMENT COMPANY VS. COMMR. OF CUSTOMS & C. EX., BBSR-II [REFERRED TO]
KRISHNA AND CO. VS. COLLECTOR OF CENTRAL EXCISE [REFERRED TO]
METAL FITTING (P) LTD VS. COLLECTOR OF CENTRAL EXCISE [REFERRED TO]
GURPREET RUBBER INDUSTRIES VS. COLLECTOR OF C. EX. [REFERRED TO]

JUDGEMENT

(1.) Regard being had to the similitude in the controversy involved in the present cases, the appeals were analogously heard and by a common order, they are being disposed of by this Court. Facts of Central Excise Appeal No. 24/2012 are narrated hereunder.

(2.) The appellant before this Court M/s. R.S. Company has filed present appeal under Section 35G of the Central Excise Act, 1944. They are engaged in the manufacturing business of the Pan Masala containing tobacco (Gutkha) falling under Chapter Heading 21.06 of the schedule to the Central Excise Tariff Act, 1985.

(3.) The appellant is registered with Central Excise Department and are clearing the goods on payment of Central Excise duty at the rate applicable and are availing the Cenvat credit of duty paid on inputs. As stated in the appeal, the appellant is a partnership firm having three partners. On 19-2-2000, a search was conducted by the Directorate General of Central Excise Intelligence (DGCEI) at the premises of M/s. Suresh Enterprises, the supplier of scented tobacco and proceedings were initiated against them. Searches were also conducted in the premises of certain transporters viz. M/s. Sarita Roadways, M/s. Vijayant Travels and M/s. Hari Roadways Corporation (based in Pune) and documents were seized. Statements of owners and other employees of the transporters were also recorded.

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R.S. COMPANY Vs. COMMISSIONER OF CENTRAL EXCISE

Referred Judgements :-

JUDGEMENT

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