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2018 (5) TMI 974 - AT - Central ExcisePenalty on co-noticee u/r 26(1) of the CER 2002 - clandestine manufacture and clearance of Gutka - entire case of Revenue against the appellant is based on the assertion that the Mahindra jeep, which was used for clandestine clearance of Gutka is owned by the appellant - Held that: - the records show otherwise. The record of the Government of Maharashtra Motor Vehicle Department, Pune, produced by the appellant shows Shri Kantilal B. Mohite, the main noticee, is the owner of MH12 BG3268 having chassis No MA1NV2ABA12M 22644 with effect from 23.3.2009. The said record also shows that the previous owner was the appellant - there is no no merits in the claim of the appellant that the appellant was the owner of the vehicle at the material time when alleged evasion of excise duty happened. Another allegation is that the appellant had supplied the packing machines to the main noticee - Held that: - the assertion of Revenue made to the effect that the appellant had passed money and machines for purchase of D.G. Sets and manufacture of gutka through Shri Javed cannot be sustained - Revenue has not been able to ascertain the identity of Shri Javed and the appellant has denied any knowledge of any person by the name of ‘Javed’. The appellant has also denied given any money or machines to Shri Javed - this ground against appellant also fails. Appeal allowed - decided in favor of appellant.
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