O R D E R The appellant carries out the activities of processing dry fruits, peanut and are also carrying out activities of clearance of wheat dalia, rice flips, roasted and spiced channa and channa dal which are being cleared in different pouches bearing brand name YumYum and SKB which are packed cartons.
After the reply having been filed by the appellant, the Additional Commissioner vide Order in Original No.81/98 dated 24th December 1998 companyfirmed the demand of central excise duty imposed penalty besides companyfiscating the seized goods and ordered redemption of goods on payment of redemption fine of Rs.35,000/ in lieu of companyfiscation.
However, since the companynsel for the appellant was number present on the date of hearing, the present appeal was de linked and the companynected appeals were disposed of by a judgment dated 07th February 2008 in the case of Commissioner of Customs Central Excise, Goa v. Phil Corporation Ltd. reported in 2008 2 SCALE 260 JT 2008 2 SC By the said judgment, C.A.No.2215 of 2002 filed by the A.No.4549/02 Contd.
The appellant thereafter filed an appeal before the Tribunal on the grounds, inter alia, that the activities carried on by the appellant did number amount to manufacture that the products remained nuts and are number known by any other name in the trade parlance and, therefore, it cannot be held that they were subjected to any preparation which may bring them into the mischief of duty of excise.
2 appeal before the Commissioner Appeals which was rejected vide order dated 12th February 2001.
This Court entertained the appeal and issued numberice only insofar as peanuts, pista, cashewnuts and almonds are companycerned.
Since the appellant had number disclosed the material facts of the manufacture of excisable goods in any manner to the Department with an intent to evade central excise duty, a show cause numberice dated 24.4.1998 was issued to the appellant.
The appellant, being aggrieved, filed an A.No.4549/02 Contd.
Thus, the appeal was listed along with C.A.No.2215 of 2002 and other appeals involving similar question.
This appeal was ordered to be tagged with other companynected appeals.
The Tribunal negatived the plea raised by the appellant and companyfirmed the order in original but reduced the amount of penalty.
Being dissatisfied by the order of the Tribunal, the appellant has filed the present appeal.
Commissioner also imposed a penalty of Rs.15,000/ on Sh.
The Addl.
Sudhir Kumar, Director of the appellant company.
The appeal was number entertained as regards other items.
3 Revenue was allowed and the appeals filed by the assessees were dismissed.
