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
Rama Road,
Shivaji Marg, New Delhi, was engaged in the manufacture of gutka and pan
masala under the brand name 'Vimal', falling under ... scale evasion of central excise duty, by suppressing the actual
production of gutka and was also indulging in clandestine removal without
payment of duty
challenged the insertion of Entry No. 46 "Pan Masala and Gutka" by notification dated 31.3.2000 in the First Schedule of the Delhi Sales ... this Chapter, "Pan Masala containing tobacco", commonly known as 'Gutka' or by any other name, means any preparation containing betel nuts
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
Prince Gutka Ltd. And Ors. vs Cce on 4 March, 2005
Equivalent citations: 2005(101)ECC164, 2005(185)ELT196(TRI-DEL)
JUDGMENT
S.S. Kang ... Vice-President
The appeals filed by M/s. Prince Gutka Ltd. & Ors. were allowed by the Tribunal vide order dated 5.10.2001. Thereafter, on appeals
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
Kumar
Gautam was sole proprietor, was engaged in manufacturing pan masala and
gutka of 'Rajdarbar' brand. Mr. Devi Das Garg (the Appellant ... Rustam', and 'Raj Tilak' brands used
to manufacture gutka and pan masala by AJP. One of his sons Mr. Santosh
Kumar Garg
filed against the assessee, who
was in the business of manufacture of Gutka and scented tobacco,
against two Directors like Sanjay Shah and Ketan Shah ... management of the company. The company was
engaged in manufacturing of Gutka / Pan
Masala.
ii. The assessee had two factories, two units in
Jalna district
