9911796707
TMI Blog2017 (6) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... Mehta, Advocate Sri S.K.Goyal, CA and Sri A.K.Das, Advocate for Appellant Shri A.K.Biswas, Suptd.(AR) for the Respondent ORDER Per Shri P.K.Choudhary 1. All these appeals involve common issues and hence they are taken up together for disposal. The appellants are engaged in the manufacturing of Black Tea including tea waste registered with Central Excise Authority. In the instant case, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alf of the appellants argued the matter at length and also submitted written statement with case laws. It is submitted that the appellants purchased the coal from the open market i.e. from the suppliers of coal rather than manufacturers/producers. It is also submitted that the Central Excise Officers seized the coal lying in the factory premises of the appellants on the assumption that no Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants purchased the raw-coal from the open market and therefore, it would be presumed to be duty paid. I find from the Adjudication Order that the Central Excise Officers collected the information that the producer of raw coal, namely M/s. N.I.Alen, Japu Village, MOKOKCHUNG, Nagaland, had been supplying non-duty paid raw coal to the purchaser on the basis of parallel running Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchaser is justified. But, the allegation of collusion between the purchaser and the producer is without any basis. I do not find any material on record that the purchaser had any knowledge, that the duty and cess were not paid on the raw-coal. In other words, it appears that the appellants purchased the goods under the cover of Central Excise Invoice. So, imposition of penalty on the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
