Kuber Tobacco Products (P) Ltd. were engaged in manufacture of Gutka/Pan Masala bearing brand name KUBER, MOOLCHAND etc. classifiable under Tariff Heading ... materials were seized and the same included 57 Bags of Moolchand brand Gutka weighing 877.800 kgs. valued at Rs. 3,76,000/- being excess
Notice issued alleging clandestine manufacture and clearance of Pan Masala containing tobacco (Gutka) and directions given by CBEC as per the then existing legal provisions ... clandestine manufacture and supply of scented tobacco to various manufactures of Gutka, including RSC and RSI. There were two other firms namely
Appellant in these appeals are manufacturer of Pan masala containing Tobacco called Gutka and the common point of dispute is as to whether during ... period from November 2000 to 28th February 2001, Gutka was classifiable under Sub-heading 2106.00 pertaining to Pan masala, as claimed by the Department
present appeals are that the appellants are engaged in the manufacture of gutka liable to central excise duty. Based on the certain intelligence, the central ... thereupon conducted detailed investigation regarding the unaccounted non-duty paid clearance of gutka by the main appellant. (M/s. PNG Auromatics). On conclusion
company) are engaged in manufacture of Pan Masala, Pan Masala containing Tobacco (Gutka), branded chewing tobacco and Meetha Masala under brand name Sir, which ... been taken. Though at that time excess stock of finished products - Gutka and Pan Masala was also found which were over and above the recorded
Food
Processors. They are engaged in manufacture of Gutka Masala (Pan
Masala containing tobacco). Their brand names are Shimla, Vansh, Malik
chand, Mama, Kargil. Appellant ... Shambhu Freshners
Processors and also alleged to be the occupier / manufacturer of Gutka at
12A, Private Industrial Area, Village Bhorusala, Indore.
3. Brief facts
have sold
roughly 5500 kg. of Flexible packing materials for Patidar Gutka to M/s
Patidar during January 2009 and 10,000 pieces of outer ... Flexible Packing Materials of Patidar Zafrani Zarda &
Patidar Gutka. The same facts were also admitted by Shri Dipakkumar
Ganpatbhai Patel, partner
Seema Enterprises and iii) M/s Shankar Enterprises
(manufacturers of Sir Brand Gutka/Pan Masala), on allegation of
clandestine manufacture and clearance. The remaining ... were involved in the manufacture of „Sir Brand‟ Pan
Masala and Gutka, and have resorted to clandestine clearance to
evade central excise duty, search
Seema Enterprises and iii) M/s Shankar Enterprises
(manufacturers of Sir Brand Gutka/Pan Masala), on allegation of
clandestine manufacture and clearance. The remaining ... were involved in the manufacture of „Sir Brand‟ Pan
Masala and Gutka, and have resorted to clandestine clearance to
evade central excise duty, search
Seema Enterprises and iii) M/s Shankar Enterprises
(manufacturers of Sir Brand Gutka/Pan Masala), on allegation of
clandestine manufacture and clearance. The remaining ... were involved in the manufacture of „Sir Brand‟ Pan
Masala and Gutka, and have resorted to clandestine clearance to
evade central excise duty, search
