TMI Blog2018 (2) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... afide buyer of the goods, the goods is also not liable to confiscation. Irrespective of the fact whether 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 - Appeal dismissed - decided against Revenue. - E/403/2012 & E/432/2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, upheld the Order-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 established and no duty paying documents was produced, therefore in such case duty is correctly demandable on the goods which are non-d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nagar and M/s Raneja Food Products, Rajasthan. Since M/s Hari Om Enterprises had closed down his business, he sold the said bought out goods to M/s Shree Meenakshi Foods Pvt. Ltd. under the cover of invoice. Subsequently, M/s Shree Meenakshi Foods Pvt. Ltd., Gandhinagar sold the goods to M/s Padmavati Enterprises Pvt. Ltd. vide invoice no. 40 dated 27.04.2009, 42 dated 27.04.2009, 43 dated 28.04.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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