cigarettes, towards the duty payable on the final product i.e. cigarettes and as such, they should be deemed to have paid full duty ... customers. He has also contended that on the final product i.e. cigarettes, the amount of duty payable by the appellants did not change, only
tobacco while
paying duty on the finished product i.e. Cigarettes
or is a notification granting exemption, simplicitor
from payment of excise duty to Cigarettes ... tobacco while paying duty on the finished
product i.e. Cigarettes or is a notification granting exemption,
simplicitor from payment of excise duty to Cigarettes
Total Value Brand Panchnama
Cigarettes of each pack of name date
found cigarettes of cigarettes
(10 Cig's cigarettes seized
per pack) seized ... godown owners from where the cigarettes
and raw/packing material of cigarettes was seized. The demand was computed on
cigarettes seized from traders at Coimbatore
APPEAL Nos.E/70725-70727/2018-EX[DB]
(vii) They removed the finished excisable goods i.e.
Cigarettes, involving Central Excise duty to the tune ... cigarette. He
has not referred to cigarette manual to know the details about
various supervisions the officers posted in the manufacturing
unit of cigarette factory
cigarette, which is
the end product of tobacco, is fit for consumption before the
same is removed for test. Packing of the cigarettes cannot ... cigarettes which are sent to the laboratory for quality
control test. Sticks of cigarettes can be consumed and
manufacture of the end product i.e
E., dated 1-3-1979 as amended by Natification No. 140/79-C.E., dated 30-3-1979 and No. 25/81-C.E., dated ... Limited, No. 35, Rajaji Nagar, Hosur-635 126.
Gentlemen,
Subject : C.E.-Cigarettes-Issue of Notification No. 284/82 dated 30- 11-1982 rescinding Notification
cigarette, alleging therein that it
had been clearing without payment of excise duty 20 sticks of cigarette from
each cigarette making machine in the cigarette ... period between May
and December, 1990 in case Nos. E-522, E-523 and E-524 of 1992 and total
amount of excise duty leviable
cigarettes in bulk on an average. Each of the 12 factories produced and sold one million to fifty millions of cigarettes per day. The cigarettes ... wholesale price charged by the manufacturer, i.e. price at which the manufacturer sold the cigarettes to its WDS, the Government decided to adopt
product during the course of manufacture of their final product i.e. Cigarettes and Cut Tobacco. The fact that such Tobacco refuse is a specified ... manufacture of Cigarette. During the course of manufacture of Cigarette, and for the process of manufacture of Cigarette, they have to manufacture Cut Tobacco also
cigarette, which is the end product of tobacco, is fit for consumption before the same is removed for test. Packing of the cigarette cannot ... cigarettes which are sent to the laboratory for quality control test. Sticks of cigarettes can be consumed and manufacture of the end-product, i.e
