TMI Blog2008 (11) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... Order]. - This is revenue appeal against order-in-appeal No. IND-1/352/2006, dated 28-11-06 passed by CCE (Appeal-1), Indore. The respondents manufacture Gutkha, Pan Masala, Mouth Freshener and sweet supari under brand name Shimla , Malik Chand Vansh falling under Chapter 24 of the Excise Tariff, in their factory at Indore. The officers of DGCEI, detained a container No. CXIU 2226085 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s manufacturing Shimla brand Gutkha. Shri Nitesh Wadhwani, in his statement denied having booked the goods seized from the container in Chennai and in fact claimed that they have not sold any goods to anybody in Delhi and they have never booked any consignment from Delhi. He, however, stated that in order to protect their brand image, his company decided to take the goods and seek provisional re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Departmental Representative pleaded that in this case the release of the goods should not have been allowed and in this regard he relied upon the Tribunal s judgment in case of Ashok Kumar Gupta v. CCE, Ghaziabad reported in 2003 (160) E.L.T. 550 (Tri.-Del.), wherein the Tribunal held that when the non-duty paid goods were recovered from the truck and neither the owner nor the consignee is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty in respect of the goods from the respondent. He relied upon the Tribunal s judgment in case of Kothari Pouches Ltd. Anr. v. CCE, New Delhi reported in 2001 (135) E.L.T. 531 (Tri) = 2000 (41) RLT 209 (CEGAT), wherein it was held by the Tribunal that the allegation of clandestine removal of the goods without payment of duty cannot be established merely on the basis of transporter s records ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for confiscation of the goods, demand of duty in respect of the same and imposition of penalty on the respondent has been rightly dropped by the Deputy Commissioner and the Deputy Commissioner s order has been rightly upheld by the CCE (Appeals). The learned Departmental Rpresentative has relied upon the Tribunal judgment in case of Ashok Kumar Gupta v. CCE, Ghaziabad (supra) but in that case, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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