Excise Duty Leviable on Illicit Manufacture and Clearance of Pan Masala contains Tobacco which commonly known as ‘Gutkha’ u/s 3A of Central Excise Act: CESTAT [Read Order]

By Shabna Rahim - On November 7, 2023 3:00 pm - 2 mins read

Excise Duty - Illicit Manufacture - Clearance - Pan Masala - Tobacco - commonly known -Gutkha- Central Excise Act-CESTAT-TAXSCAN

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that excise duty can be levied on illicit manufacture and clearance of pan masala containing tobacco which was commonly known as ‘Gutkha’ under section 3A of the Central Excise Act,1944. Pareshbhai Ramanbhai Amin, the appellant assessee was an individual and the…

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