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2018 (2) TMI 795 - AT - Central ExciseClandestine removal - manufacturer of Goa Gutka or bonafide purchaser of the goods - Held that: - it is established that the respondent have purchased the goods in the market bonafidely, therefore no duty can be demanded from the respondent who is not a manufacturer of Goa Gutka. Since he is the bonafide buyer of the goods, the goods is also not liable to confiscation. Irrespective of the fact whether the subject goods were cleared on payment of duty or otherwise, the duty demand proposed on the respondent being a non-manufacturer and merely a trader, not liable for payment of Excise duty and consequential punishment - Appeal dismissed - decided against Revenue.
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