P.K.Jain, J. - (1.) The petitioner is a manufacturer of Pan Masala which he sells in the brand names of Tan King Gurkha and Kishan Chand Gutkha' which are taxable goods under sub-heading 2106.00 of the Central Excise Tariff Act, 1985. The Central Preventive Officers of Central Excise, Kanpur visited the premises of Unit on 23-11-1996 at about 5.00 P.M. A physical verification of raw material and finished goods was made. The officers seized a vehicle loaded with finished goods parked inside the premises of Unit No. 1 of the petitioner and also seized stock of raw materials and packing materials on the ground that the same were not recorded in the books and the finished goods were over and above the recorded balance. Some incriminating loose papers and a diary were also seized. A show cause notice was served by the Commissioner of Central Excise, Kanpur for explaining as to why Central Excise duty amounting to Rs. 1,42,84,207/- and Rs. 19,60,247/- respectively be not levied under Rule 9(2) of the Central Excise Rules read with Section 11A(1) of the Central Excise Act. Notices for seizer of the goods over and above recorded balance and further excise duty for goods found loaded in the vehicle was also served. The petitioner submitted suitable replies. The authority however, confirmed the notices and raised demand of Rs. 19,60,247/- excise duty and further imposed Rs. 19,60,247/- as penalty on the petitioner and Rs. 5 lacs as penalty on Shri Sushil Kumar Gupta, the director and Rs. 50,000/- on one Shri Devesh Ranjan. Goods worth Rs. 13,790/-, Rs. 1,35,384/-, Rs. 8,39,196/and worth Rs. 15,10,222/- and packing material were confiscated and redumption was allowed by the petitioners on payment of Rs. 7,000/-, 50,000/-, 1,25,000/- & Rs. 2,25,000/- respectively.
(2.) The petitioners filed appeal along with stay-cum-waiver application before the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. The stay-cum-waiver application was decided by the Tribunal by order dated 21st December, 1998 whereby the petitioners were directed to deposit Rs. 5 lacs towards duty and Rs. 5 lacs towards penalty and Rs. 1,50,000/- on behalf of its Director and employee in terms of Section 35F of the Central Excise Act, 1944.
(3.) The present writ petition has been filed challenging the order of the Tribunal whereby his application stay-cum waiver has been partly rejected by the Tribunal.;