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CCE, Thane-I Cersus M/s Padmavati Enterprises Pvt. Ltd.

2018 (2) TMI 795 - CESTAT MUMBAI

Clandestine removal - manufacturer of Goa Gutka or bonafide purchaser of the goods - Held that: - it is established that the respondent have purchased the goods in the market bonafidely, therefore no duty can be demanded from the respondent who is no .....

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on the respondent being a non-manufacturer and merely a trader, not liable for payment of Excise duty and consequential punishment - Appeal dismissed - decided against Revenue. - E/403/2012 & E/432/2012-SM[BR](E/CROSS/89/2012.) - A/91620-91621/2017 - .....

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e proposing demand of Excise duty for the alleged clearance of Goa 1000 Gutka. The Adjudicating Authority in the Order-in-Original dropped the proceeding of the show-cause notice on the ground that the respondent is not the manufacturer of Goa Gutka .....

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-in-Original and rejected the Revenue s appeal, therefore Revenue is before me. 2. Shri S.V. Nair, learned Assistant Commissioner (AR) appearing on behalf of the Revenue submits that it is undisputed that the nature of non-duty paid goods was establi .....

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goods are duty paid or non-duty paid, the respondent is bonafide buyer of goods under the cover of invoice/challan, therefore even though it is accepted the goods are non-duty paid and duty cannot be recovered from the bonafide purchaser of the good .....

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pay any duty. I find that as per the fact of the case these goods were initially purchased by M/s Hari Om Enterprises, Kalyan from M/s Royal Marwar Tobacco Products, Gandhinagar and M/s Raneja Food Products, Rajasthan. Since M/s Hari Om Enterprises h .....

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e invoice no. 40 dated 27.04.2009, 42 dated 27.04.2009, 43 dated 28.04.2009, 44 dated 27.04.2009 and 47 dated 29.04.2009. This transaction was endorsed by Shri Babulal Jain, Director of M/s Padmavati Enterprises Pvt. Ltd. in statement dated 04.05.200 .....

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