MAHESH BHAGWATI
Rajesh Goyal – Appellant
Versus
Union of India – Respondent
2. Brief facts, as emerging from the material available on record, are as under:
That the Anti Evasion Wing of the Central Excise Department, Jaipur-I carried out search on 18th January, 2011 at the factory premises situated at 269, Govind Nagar (East), Old Ramgarh Mod, Jaipur District run by M/s. Goyal Tobacco Company Pvt. Ltd. The Anti Evasion Wing also inspected the residence of the accused petitioner as also his godown. The petitioner is the Director of M/s. Goyal Tabacco Company Pvt. Ltd. During search, the Anti Evasion Wing of Central Excise Department, found three pouch packing machines and one Tobacco Mixture machine installed in the premises. Apart from these machines, quantity of finished goods i.e. branded un-manufactured Tobacco without Lime tube (Laxmi Brand) having RSP of Rs. 2:00, raw Tobacco and packing material were also found in the p
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