Commissioner Vs Pareshbhai Ramabhai Amin (Gujarat High Court)
Gujarat High Court considered an appeal challenging the judgment of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Ahmedabad, in Excise Appeal No. 10341 of 2015. The appellant, Commissioner of Central Excise, Customs & Service Tax, Vadodara, sought to set aside the tribunal’s order which had allowed the respondent’s appeal against the Order in Original dated September 30, 2014. The original order had imposed recovery of Central Excise duty of Rs. 4.32 crores, divided equally between the respondent and another party, along with penalties of Rs. 2.16 crores each under Sections 11AA and 11AC of the Central Excise Act for the alleged illicit manufacture of notified goods “Pan Masala containing tobacco” (Gutkha) in the premises of M/s Laxmi Tobacco Company.
The appellant contended that the respondent had confessed to manufacturing Gutkha and that machinery, raw materials, and finished goods valued at Rs. 15,53,700 were seized during a search conducted on September 19, 2013. The appellant argued that the Tribunal had disregarded this evidence and allowed the appeal solely because the respondent was not given an opportunity to cross-examine the pancha witnesses and co-notices whose statements were relied upon.
