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2018 (2) TMI 795

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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Dated:- 22-12-2017 - Mr. Ramesh Nair, Member (Judicial) Shri S.V. Nair, Assistant Commissioner (AR) : For Appellant Shri R.V. Shetty, Advocate : For Respondent Per: Ramesh Nair The fact of the case is that the respondent were issued show-cause notic .....

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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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s. 4. I have carefully considered the submissions made by both sides. I find that both the lower Authorities have decided the case in favour of the respondent on the ground that the respondent being a bonafide purchaser of the goods is not liable to .....

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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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her the subject goods were cleared on payment of duty or otherwise, the duty demand proposed on the respondent being a non-manufacturer and merely a trader, not liable for payment of Excise duty and consequential punishment. I therefore do not find a .....

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