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2017 (2) TMI 573 - AT - Central ExciseNatural justice - Whether the goods manufactured by the appellants were branded Chewing Tobacco or Gutkha/Pan Masala? - Held that: - the date of search, every statements indicates that appellants were manufacturing branded Chewing Tobacco and none of the statements indicated that the goods manufactured by the appellant as on 27.02.2010 were Gutkha or Pan Masala - also, the Officers on visit never raised any doubt about the nature of the goods manufactured them to be Gutkha or Pan Masala. The SCN at the beginning discusses about the branded Chewing Tobacco being manufactured by the appellants and suddenly the said SCN started making allegations that the goods manufactured by appellants were Gutkha/Pan Masala. The SCN indicates that it was within the knowledge of the Revenue that the goods manufactured by the appellants was branded Chewing Tobacco. If on the basis of test report submitted by the Shriram Institute for Industrial Research, Delhi, Revenue had a reason to believe that the goods manufactured by appellants were Gutkha/Pan Masala, then under Law it was necessary for Revenue to issue SCN to the appellant calling upon them to show cause as to why the goods manufactured by them should not be treated as Gutkha/Pan Masala classifiable under Tariff Item No. 2403 9990. Instead Revenue unilaterally concluded that the goods manufactured by appellants were Gutkha/Pan Masala. Therefore, there has been violation of principle of natural justice and said SCN indicates the pre judging of the issue by the framers of the charge in the SCN - there has been miscarriage of justice. Appeal allowed - decided in favor of appellant.
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