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2017 (2) TMI 1258 - AT - Central ExciseClandestine removal - Gutkha - demand on the basis of entries made in the unloading registers and gate registers - Held that: - the department has not checked the manufacturing capacity of the manufacturing assessee and also the vouchers at the time of booking the gutka from Delhi. The entire duty demand was based on the entries made in the unloading registers and gate registers. M/s. Supreme was also transporting gutka of other companies which were having the different trademarks like Goa 1000/Talab/Kuber & Moolchand, etc. No attempt was made by the department to examine the records of these manufacturers. Department has adopted a short-cut method by demanding the duty of the entire 63,346 bags reflected in the 13 unloading registers and gate registers. But the fact remains that the respondent-assessee was having the brand name of “Rajshree” and “Safal” and responsible to pay the duty on its trade marked stock only. The bags containing these trade marks were counted by the adjudicating authority for the purpose of duty. So, the duty was levied only on 2404 bags which were having the trade mark of “Rajshree” and “Safal” brand (in code also). The respondent-assessee is not for the duty payment for the brands which were not manufactured by them - there is no reason to interfere with the impugned order passed by the adjudicating authority. Appeal dismissed - decided against Revenue.
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