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TMI Blog1993 (8) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents. [Order per : G.P. Agarwal, Member (J)]. - These are five appeals filed by the appellants against four impugned Orders-in-Appeal. Since, the common question in all these appeals is involved, the same were heard together. 2. Brief facts - In all these appeals certain quantities of Urea was seized on different dates from both the appellants and ultimately ordered to be confiscated o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturer of plywood and used the Urea in the manufacture of resin, that is to say, for industrial use. The authorities below, however, confirmed the demand on the ground that the appellants failed to prove that the Urea so purchased by them from the open market was duty-paid. After submitting so, he in all fairness brought to our notice the decision rendered by the Calcutta High Court in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Others, reported in 1978 (2) E.L.T. 525, Delhi High Court has held that under excise system no goods can be removed from the place of manufacture without first paying the excise duty. Therefore, a purchaser can presume that the goods are duty-paid. It would be incredible if the purchasers were required to ascertain whether excise duty has already been paid by the manufacturer before the sale of su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Urea so purchased by them from the open market was duty-paid. This reasoning of the authorities below runs counter to the law laid down by the Courts, as aforesaid. Thus, following the ratio of the decision rendered in the case of Calcutta Paper Mills Manufacturers Co. v. Customs, Excise & Gold (Control) Appellate Tribunal, supra, and M/s. Vapson Products and Another v. Union of India and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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