1981 (9) TMI 290 - CGOVT - Central Excise

Summary

The Central Government of India allowed the revision application of a coffee dealer penalized for dealing in non-duty paid coffee. The Government found that the dealer was not liable under Rule 9(2) as it applies to producers or manufacturers only. The seized roasted coffee was not proven to be made from non-duty paid raw coffee. The impugned order was set aside, and the revision application was allowed. (Case citation: 1981 (9) TMI 290 - GOVERNMENT OF INDIA)