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2017 (11) TMI 978 - AT - Central ExciseClandestine removal - use of brand name of two firms - who is the actual manufacturer? - Held that: - no attempt have been made to find out the actual manufacturer of the goods seized on the date of search from the residential promises. From the facts on record and the findings of the Adjudicating Authority, I find that he have taken contrary stands - under the facts and circumstances, the two firms namely Indian Chemicals Industries and M/s Rahat Industries are the actual manufacturers instead of the respondent individuals, who are admittedly partners either in both or one of these two firms - no reason have been assigned by the learned Joint Commissioner for not treating these two firms to be manufacturer of the goods found and seized on the date of search. The allegation of clandestine removal is not established which are simply based on print outs from floppy disks, without there any further enquiry with respect to the transactions and the persons involved in the transactions therein - appeal dismissed - decided against appellant-Revenue.
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