IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH: KOLKATA REGIONAL BENCH – COURT NO. 1 Excise Appeal No. 76064 of 2014 (Arising out of Order-in-Original No. 26/Commr/CE/Kol-III/2013-14 dated 31.03.2014 passed by the Commissioner of Central Excise Kolkata III Commissionerate 180, Shantipally, Rajdanga Main Road Kolkata-700107)

M/s. Glamour World Ayurvedic Company Pvt. Ltd. : Appellant

39/4/1, A. K. Mukherjee Road, Noapara, Kolkata-700090 VERSUS Commissioner of Central Excise, Kolkata III : Respondent Commissionerate, Kolkata

180, Shantipally, Rajdanga Main Road Kolkata-700107 WITH Excise Appeal No. 76065 of 2014 (Arising out of Order-in-Original No. 26/Commr/CE/Kol-III/2013-14 dated 31.03.2014 passed by the Commissioner of Central Excise Kolkata III Commissionerate 180, Shantipally, Rajdanga Main Road Kolkata-700107)

Shri Amit Gupta, Director : Appellant M/s. Glamour World Ayurvedic Company Pvt. Ltd.

39/4/1, A. K. Mukherjee Road, Noapara, Kolkata-700090 VERSUS Commissioner of Central Excise, Kolkata III : Respondent Commissionerate, Kolkata

180, Shantipally, Rajdanga Main Road Kolkata-700107 WITH Excise Appeal No. 76105 of 2015 (Arising out of Order-in-Original No. 02/Commr/CE/Kol-III/2015-16 dated 08.09.2015 passed by the Commissioner of Central Excise Kolkata III Commissionerate 180, Shantipally, Rajdanga Main Road Kolkata-700107)

M/s. Glamour World Ayurvedic Company Pvt. Ltd. : Appellant

39/4/1, A. K. Mukherjee Road, Noapara, Kolkata-700090 VERSUS Commissioner of Central Excise, Kolkata III : Respondent Commissionerate, Kolkata

180, Shantipally, Rajdanga Main Road Kolkata-700107 APPEARANCE:

Shri N. K. Chowdhury, Advocate for the Appellant Shri S. K. Dikshit, Authorized Representative for the Respondent CORAM:

HON’BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL)

HON’BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL)

FINAL ORDER NOs.75304-75306/ 2026 DATE OF HEARING: 18.02.2026 DATE OF PRONOUNCEMENT: 27.02.2026 ORDER: [PER SHRI ASHOK JINDAL]

Both the appeals filed by M/s. Glamour World Ayurvedic Company Pvt. Ltd. are having a common issue and the one appeal, filed by Shri Amit Gupta, Director, is against the imposition of penalty. Therefore, all these appeals are disposed of by a common order.

2. The facts of the case are that intelligence was developed that the appellant-company was engaged in manufacture of Ayurvedic proprietary medicines, cosmetics and toiletry preparations falling under Chapters 30 and 33 of the First Schedule to the Central Excise Tariff Act, 1985, without having Central Excise Registration and clearing the same without payment of central exercise duty on the said manufactured goods. Therefore, acting upon such information that, without obtaining Central Excise Registration Certificate and without payment of central exercise duty, the appellants were engaged in evasion of central excise duty by way of manufacture and clandestine clearance of their finished goods i.e., Ayurvedic proprietary medicines, cosmetics and toiletry preparations, falling under Chapters 30 and 33 of the First Schedule to the Central Excise Tariff Act, 1985., 3. Simultaneous searches were conducted by the officers of the DGCEI, Kolkata Zonal Unit, at factory premises and other related premises of the appellants on 10.04.2012, which resulted in seizure of finished goods lying in the factory premises on that day, along with private records/documents.

Statement of Shri Uday Narayan Pandey, Production Chemist of the appellant-company was recorded on 10.04.2012, who inter alia stated that appellant company was manufacturing Ayurvedic proprietary medicines as approved by the Drugs Controller.

4. Statement of Shri Amit Gupta, Director of the appellant-company, was also recorded on 13.04.2012, who inter alia stated that they were manufacturing Ayurvedic products on the strength of Licence granted by Directorate of ISM Drug Control, Govt. of West Bengal, who certified the products as “Ayurvedic Patent & Proprietary Medicines” as per the definiti