Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 36 - AT - Central ExciseWaiver of pre deposit - Imposition of penalty - Seizure of goods since goods not entered in statutory records - Manufacture of Pan masala - Presence of lime, katha, betel nut and tobacco - Held that:- Apart from relied upon report of Shriram Institute, Revenue has not produced any evidence on record to support its finding that lime and katha was also being procured by the appellant from various raw materials and was being used in the manufacture of their final product. Apart from the fact of absence of evidences, we note that there is a contra report from U.P. Government Food Laboratories. - report fairly reveals that it was the “sealed” sample, which was sent to them. This makes it clear that the same very sample which was sent by the Revenue to Shriram Institute and which was available with the assessee, has been sent to U.P. Government Food Laboratory. The second objection of the Revenue that it was delayed sending of the sample can also not be appreciated for two reasons. First it was the Revenue itself, which after seizing the goods on 27-2-2010, treated a sample from the same after a gap of six months i.e. on 25-8-2010 and secondly on the ground that the said report of Shriram Institute was never intimated to the appellants before the issuance of the show cause notice and was supplied to them, for the first time, with the show cause notice itself dated 30-11-2011. In such scenario, sending of the samples on 2nd of February, 2012 by the appellant cannot be held to be a delayed action on their part. In any case even the delayed sending of the samples would not cause any aspersions on the outcome of the report given by U.P. Government Food Laboratory so as to dismiss the same on this sole ground. - appellants have a good prima facie case in their favour. We also note that the test report of Shriram Institute even if presumed to be correct, cannot be applied in respect of all the clearances made right from the beginning and at the most would apply only to the lot from which the samples were drawn. We accordingly dispense with the condition of pre-deposit of dues as also interest and penalties in all the cases - Stay granted.
|