Confiscation Upheld for Unauthorized Manufacture & Clearance of Pan Masala/Gutkha

Sandeep Matta Vs Commissioner of CGST & Central Excise Indore (CESTAT Delhi) Confiscation upheld as Pan Masala and Gutkha clandestinely manufactured and cleared under different brands without authorization CESTAT Delh held that confiscation of goods justified as Pan Masala and Gutkha were clandestinely manufactured and cleared under different brands without authorization. Accordingly, order upheld and appeals dismissed. Facts- The appellants are engaged in manufacture of Pan Masala/Gutkha/Chewing Tobacco of various popular brands. Intelligence was developed by the Officers of Central Exci...