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2013 (3) TMI 233 - HC - Central Excise‘Kattha (Catechu) excluding Gambier - Exemption - held that:- Department cannot adopt discriminatory approach: the manufactured goods from Gambier cannot be treated as Kattha (and exempt it from excise duty) at some places and at others as an excisable item. The Department has to adopt one standard; either it is treated as Kattha and a non-excisable item by the excise department or is not treated as Kattha consequently an excisable item: there cannot be discrimination areawise. - matter remanded back. Search - reason to believe - held that:- The reasons are there in the note of the Superintendent. They are relevant and were in existence prior to the order for the search. It is on their basis, the search was ordered by the empowered officer on 25-3-2003. Thereafter, some officials were authorised and search was conducted on 4-9-2003. However, the question is, should they be personally recorded by the empowered office? The order for conducting the search cannot be voided on the ground that the empowered officer has not personally recorded the reasons. Regarding search in respect of units not mentioned - intelligence report to cover the similar units within jurisdiction of other commissionerates. - held that:- The search is a serious matter. There cannot be general order for search: either the report should have indicated the names of such units and then agreed upon by the empowered officer, or the empowered officer should have indicated the same. The search conducted on M/s. N.K. Laminates and Brij Kattha Industries is valid; whereas the search conducted on Kanchan Udyog is illegal.
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