{"id":124558,"date":"2005-03-14T00:00:00","date_gmt":"2005-03-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/bhavani-cigarettes-pvt-ltd-vs-commissioner-of-central-excise-on-14-march-2005"},"modified":"2015-08-09T07:56:23","modified_gmt":"2015-08-09T02:26:23","slug":"bhavani-cigarettes-pvt-ltd-vs-commissioner-of-central-excise-on-14-march-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/bhavani-cigarettes-pvt-ltd-vs-commissioner-of-central-excise-on-14-march-2005","title":{"rendered":"Bhavani Cigarettes Pvt. Ltd. vs Commissioner Of Central Excise on 14 March, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Bhavani Cigarettes Pvt. Ltd. vs Commissioner Of Central Excise on 14 March, 2005<\/div>\n<div class=\"doc_bench\">Bench: K Kumar, A M Moheb<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Moheb Ali M., Member (T)<\/p>\n<p>1. After granting the application for early hearing, the stay application is taken up.\n<\/p>\n<p>2. The applicant is a manufacturer of cigarettes falling under Chapter 24 of the Central Excise Tariff Act, 1985. He sends raw tobacco to a job worker for curing, blending and manufacture of cut tobacco required in the making of cigarettes. On the ground that such cut tobacco when received in the factory is used in the manufacture of cigarettes the applicant claimed exemption under Notification No. 214\/86-CE dated 25\/3\/1986 as amended. It is an admitted fact that tobacco dust\/refuse emanates when the cut tobacco is used in the manufacture of cigarettes. The Department&#8217;s contention is that since cut tobacco is used in the manufacture of dust\/refuse which attracts Nil rate of duty, the provisions of Notification No. 214\/86 are violated. The Commissioner confirmed the demand for Rs. 5,25,400\/- towards duty and Rs. 50,000\/- towards penalty. Hence this application.\n<\/p>\n<p>3. Head both sides.\n<\/p>\n<p>4. The applicant&#8217;s main plea is that the Commissioner erred in holding that they manufacture dust\/refuse out of cut tobacco. The dust\/refuse which attracts Nil rate of duty comes into being during the course of manufacture of cigarettes. It is argued that the benefit of Notification No. 214\/86 cannot be denied on the mere ground that certain wastage occurs during the course of manufacture of a final dutiable product.\n<\/p>\n<p>5. We see a good deal of force in this plea. We therefore, observe that the applicant made out a strong prima facie case in his favour warranting waiver of pre-deposit of duty and penalty. We accordingly, do so and fix the final hearing on 31\/05\/05. Stay application is allowed.\n<\/p>\n<p>(Operative part pronounced in the Court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Bhavani Cigarettes Pvt. Ltd. vs Commissioner Of Central Excise on 14 March, 2005 Bench: K Kumar, A M Moheb ORDER Moheb Ali M., Member (T) 1. After granting the application for early hearing, the stay application is taken up. 2. The applicant is a manufacturer of cigarettes falling [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-124558","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bhavani Cigarettes Pvt. 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