found that they were engaged in
the manufacture of Pan Masala. Two packing machines
were found in their premises which were being used ... this
premises, since last four months with the help
of two FFS Pan Masala/Gutkha Pouch Packing
Machines, working round the clock.
The said Pan
pan masala/pouches to M/s Manoj Provision Store and S.B. Traders and who was supposed to have issued instructions to these two parties ... pouches of Pan Masala two in one on 28-8-01, and 80000 pouches of Gutkha on 20-08-01]. On the date
rules made thereunder have been made applicable. These two enactments are pan materia and, therefore both these statutes must be read together in a harmonious ... previous Act are supplemental to each other ;
(b) where the two Acts are in pan materia ;
(c) where the amendment in the previous
appellant No. 1, were used for the manufacture of Pan Masala during the disputed two months. As per the allegations in the show cause notice ... Pan Masala was disposed of allegedly without payment of duty by the firm. The total quantity of even the Pan Masala manufactured during these two
Therefore, in interpreting the aforesaid definitions of "Pan Masala" or "Pan
Masala with tobacco", we are obliged to follow the rule ... disputed item manufactured by the writ-petitioner containing two
separate folders, one for "Pan Masala" and the other for "tobacco
Central Excise Act, 1944 and found that said two mini trucks carried 233 bags of gutka / pan masala valued at Rs.27,88,200/-, which ... These proceedings have the origin in interception of two mini trucks carrying gutkha pan masala of Mahak Brand by the officers of Central Excise
description, Chewing Tobacco and Preparations containing chewing tobacco AND Pan Masala containing tobacco are two different commodities. Therefore, by no stretch of reasoning ... Chewing Tobacco and Preparations containing chewing tobacco and Pan Masala containing Tobacco which are described under two dash (--) Tariff Heading
matter of fact that the constituent articles composing the two varieties of pan-masala sold by the assessee retained their original form and that
Brims Products, Patna, respondent herein,
was engaged in manufacture of product, namely, Pan
Masala. Central Excise officers, while visited the
factory of the respondent ... reveal actual purchase
by the buyers of the Pan Masala. However, with
3
regard to remaining two consignments, the opinion
of the Central Revenue
pipes and Two hundred per
cigarettes. cent. ad valorem
(5) Chewing tobacco. Ten per cent. ad
valorem
(6) Snuff. Two rupees and fifty
paise ... from this date, Pan Masala which includes tobacco
would become exigible to sales tax. This was done on two bases;
first, that, as was held
