2025-VIL-572-CESTAT-DEL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Classification, Evasion of duty, Interest, Penalty - The appellant challenged the order of the Commissioner whereby the goods manufactured by the appellant were classified as Jarda Scented Tobacco (JST) covered by Tariff Entry 2403 9930 instead of as Chewing Tobacco (CT) covered by Tariff Entry 2403 9910 - Whether the appellant had mis-classified and mis-declared their manufactured goods as 'Chewing Tobacco' instead of 'Zarda Scented Tobacco' to evade payment of higher duty - HELD - The issue is no longer res integra and has been decided by the Apex Court in the case of Commissioner of Central Excise, Ahmedabad vs. Urmin Products P. Ltd. & Ors., wherein the Apex Court concluded that the assessee had mis-classified the goods from JST to CT for evading payment of higher duty. The Apex Court's observations in Urmin Products were held to be squarely applicable to the facts of the present case - The Adjudicating Authority had rightly concluded that the appellant was manufacturing 'Jarda Scented Tobacco' and had deliberately and intentionally mis-declared and mis-classified the product as 'Chewing Tobacco' to evade payment of higher central excise duty - Further, the appellant having failed to discharge the duty liability on the goods manufactured by them as JST, they are liable to pay interest on the duty amount, which is automatically leviable. Considering the conduct of the appellant in suppressing the facts from the Department by mis-declaring and mis-classifying their goods, the Tribunal upheld the imposition of penalty by the Adjudicating Authority - The appeal filed by the appellant is dismissed, and the impugned order is affirmed
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