controversy involved in the present bunch of appeals as to whether Gutkha manufactured by the assessee falls under the expression "tobacco preparations" within ... Assessment Years 1994-95 and 1995-96 and Has held that Gutkha manufactured by the assessee is a tobacco preparation within the meaning of Item
Balkishan Sahu
Madhur Mohan
Surindra kumar Sethi
Jitendra Kumar Gupta, Proprietor
Harsinghar Gutkha Pvt.Ltd.
Mahesh Singh Patel
Amit Srivastava
Rajni Singh Proprietor
Rajnesh Tewari ... main appellant against whom duty stands confirmed is M/s. Harsinghar Gutkha Pvt.Ltd. (hereinafter referred to as HSG) are engaged in the manufacture
said partnership firm has two units i.e. unit No. 1 manufacturing Gutkha under the brand names of Madhu, Shalimar, Yogi & Madhu Kheni ... manufacturing Branded Chewing Tobacco, Madhu Brand Sweet Supari and Loose Paan Masala Gutkha. The Loose Pan Masala gutkha manufactured by unit No. 2 was being
issue relates to clandestine removal of Pan Masala "Star Gutkha".
2. Briefly stated the facts of the case are that the appellant ... manufacturer of Gutkha under the brand name of "Star Gutkha Pan Masala" falling under Sub Heading No. 2106.00 of schedule to Central Excise
appellant is a manufacturer of Pan Masala containing Tobaco, Called Gutkha chargeable to central excise duty under sub heading 24039990 of the central excise tariff ... They were manufacturing the Gutkha in retail pouches of the MRP of Rs. One under brand name Shikhar 1000 and Shikhar
Harsingar Gutkha Pvt. Ltd. & Ors vs Cce, Lucknow on 20 September, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
West Block ... Harsingar Gutkha Pvt. Ltd. & Ors. Appellants
Versus
CCE, Lucknow Respondent
Appearance
None for the Appellants.
Shri B.K. Singh, Authorized Representative
Food Products are engaged in the manufacture of Pan Masala, Gutkha and Mouth Freshner under brand names of SHIMLA & VANSH falling under Chapter ... machines in the premises meant for manufacture of Pan Masala and Gutkha. There was a stock of pre-printed laminates of Shimla Pan Masala
machines were installed and were being put to use to manufacture Gutkha.
8.4. RSC point out that Shri N.L. Sharda of RSC explained ... establish any excessive power consumption towards the alleged clandestine manufacture of Gutkha.
8.6. We have considered submissions about this evidence by both sides. Though Revenue
Section 80-I of the IT Act, without appreciating the fact that gutkha is a tobacco preparation and will fall within item ... case, the CIT(A) failed to appreciate the fact that gutkha takes the colour of tobacco preparation inasmuch as 7 per cent tobacco mixed with
engaged in the manufacture of Pan Masala containing Tobacco commonly known as Gutkha under the brand name Dilbagh. The goods manufactured were classifiable under Tariff ... department that said loose slips indicated clearances of 820 bags of Dilbagh Gutkha. It also appeared to them that said goods were removed without payment
