JUSTICE DILIP GUPTA:

Excise Appeal No. 51464 of 2022 has been filed by M/s. Rajan Jhiriwal¹ to assail that portion of the order dated 31.01.2022 passed by the Additional Director General (Adjudication), New Delhi² that confirms the demand of central excise duty under section 11A(10) of the Central Excise Act, 1944³ for the reason that product manufactured and cleared by the appellant is classifiable as “zarda scented tobacco” under Central Excise Tariff Item⁴ 2403 99 30 and not CETI 2403 99 10 as “chewing tobacco” with interest under section 11AA and penalty under section 11AC of the Central Excise Act.

Excise Appeal No. 52254 of 2024 has been filed by M/s. R. R. Jhiriwal to assail that portion of the order dated 31.01.2022 passed by the Additional Director General that imposes a penalty upon him under rule 26 of the Central Excise Rules, 2002⁵.

Excise Appeal No. 52255 of 2024 has been filed by Robin Jhiriwal, Partner of the appellant, to assail that portion of the order dated 31.01.2022 passed by the Additional Director General that imposes a penalty upon him under rule 26 of the Central Excise Rules.

Excise Appeal No. 52256 of 2024 has been filed by Rajan Jhiriwal,