COMMISSIONER OF CENTRAL EXCISE Vs. RAGHUNATH INTERNATIONAL LTD.

JUDGEMENT

(1.) This appeal has been filed by the Revenue against the impugned order -in -original passed by the Commissioner of Central Excise dated 29.9.2000 vide which he has dropped the duty demand partly against the respondents.

(2.) The proceedings were taken up against the respondents on the strength of show cause notice dated 13.6.95 and corrigendum dated 23.10.96 alleging that they were engaged in the manufacture of SIR brand of Pan Masala, Guthka and Mouth Freshner and they evaded the duty of Rs. 32,86,565 for the period 1.10.94 to 13.2.95. The goods/raw materials confiscated from the factory premises at the time of surprise raid were also proposed to be confiscated, in that show cause notice. Penal action under Rule 209 A was also proposed to be taken against the noticees 2 to 4 (who are not party in the present appeal)

(3.) The respondents contested the correctness of that show cause notice. They averred that no proper physical verification of the goods were taken and the seizure of the goods from the factory premises was illegal. They denied the evasion of the duty by clandestine removal of the goods.