Page 271 - ELT_1_1st April 2020_Vol 372_Part

2020 ] BORSAD TOBACCO CO. PVT. LTD. v. COMMR. OF C. EX. & S.T., AHMEDABAD-III 157

CASES CITED
Collector v. Alnoori Tobacco Products — 2004 (170) E.L.T. 135 (S.C.) — Referred .......................... [Para 4]
Commissioner v. International Tobacco Co. Ltd. — 2008 (231) E.L.T. 207 (S.C.)
— Referred ............................................................................................................................ [Paras 2, 4, 5.2]
Commissioner v. Pramila Gudakhu Factory — 2003 (155) E.L.T.A235 — Referred ......................... [Para 2]
Commissioner v. Sree Biswa Vijaya Industries — 1998 (104) E.L.T. A136 (S.C.)
— Referred ................................................................................................................................ [Paras 2, 5.2]
Iswar Grinding Mills v. Commissioner — 2000 (117) E.L.T. 743 (Tribunal) — Relied on ...... [Paras 2, 5.2]
Pramila Gudakhu Factory v. Commissioner — 2003 (151) E.L.T. 720 (Tribunal)
— Relied on ............................................................................................................................... [Paras 2, 5.2]
Sheena Exports v. Commissioner — 2013 (288) E.L.T. 560 (Tribunal) — Referred ........................... [Para 4]
Shrikant Prasad v. Commissioner — 2000 (117) E.L.T. 345 (Tribunal) — Relied on ................ [Paras 2, 5.2]
Sree Biswa Vijaya Industries v. Commissioner — 1997 (96) E.L.T. 712 (Tribunal)
— Relied on ............................................................................................................................... [Paras 2, 5.2]
DEPARTMENTAL CLARIFICATIONS CITED
C.B.E. & C. Circular No. 1/88, dated 21-3-1988 .................................................................... [Paras 1.3, 1.4, 2]
REPRESENTED BY : Shri Prakash Shah, Advocate, for the Appellant.
Shri T.G. Rathod, AR, for the Respondent.
[Order per : Ramesh Nair, Member (J)]. - The present appeals have been
filed by M/s. Borsad Tobacco. Pvt. Ltd. (BTPL) and others against OIO dated
17-11-2017 passed by the Commissioner, CGST & Central Excise, Gandhinagar.
The facts of the case are that BTPL is engaged in processing of raw-tobacco, i.e.
sieving, cleaning, and packing of same. M/s. Sopariwala Exports Pvt. Ltd.
(SEPL), another group company is also engaged in processing of tobacco for ex-
ports. The appellant were issued show cause notice alleging that the appellant
factory was visited by the preventive officers and it was found that the appellant
are engaged in manufacture and clearance of excisable goods, viz. “Afzal” brand
Snuff tobacco products falling under Chapter 24 of CETA, 1985 without Central
Excise registration and without payment of duty. That during search Machines
namely Trombler Machine, Feeder Netware Machine, Grad well machine (Char-
otar Machine), Y. Bro Screen (Rava Machine), Hath Channa, Umity Fire Tank,
Vibrator Machine (Rava), Vinovar Fan and Blower Machine (Fan) were found.
1152 bags of Afzal Brand Snuff Tobacco and certain raw materials i.e. raw tobac-
co, tobacco “Dakhra”, colol, Katha, empty bags bearing “Afzal (Reg.) & Best
Quality Snuff Tobacco” were allegedly found in unit. The 1152 bags of Afzal
Brand Snuff Tobacco contained the following inscription :
AFZAL (REGD.)
BEST QUALITY
SNUFF
TOBACCO
SOPARIWALA EXPORTS PVT. LTD.
POST BAG NO. 9992, ‘NIRMAL’. 21st FLOOR
NARIMAN POINT, MUMBAI-400 021 (INDIA)
TEL. : 91-22-66396666, FAX : 91-22-66396677
E-MAIL : soex@vsnl.com Web. : www.sopariwala.com

FOR EXPORT ONLY 50 KG, NET WHEN PACKED
GROSS WT. : 50.200 KGS

1.1 Shri Salimbhai Y. Momin who was present stated that 1152 Bags
EXCISE LAW TIMES  1st April 2020  319