2005 (8) TMI 478

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..... pondent. [Order per : P.G. Chacko, Member (J)]. - M/s. Sree Ramakrishna Cattle Feed Manufacturers (SRK, for short) were engaged in the manufacture of cattle feed out of rice bran and molasses. Officers of Central Excise visited their factory on 9-8-96 and conducted scrutiny of their statutory records and other documents. Later on, statements were recorded from Sri S. Ramachandran, propriet .....

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..... lty of Rs. 5000/- on the proprietor, Sri Ramachandran. Hence the present appeals by M/s. SRK and Sri Ramachandran. 2. Ld. Counsel for the appellants submitted that the demand of duty was based on the allegation that M/s. SRK had unauthorizedly sold duty-free molasses at high price to M/s. Sakthi Devi Oil Mills, Virudhunagar. SCN noted that such unauthorized sale of molasses was admitted by Sri .....

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..... ed for any purpose other than manufacture of cattle fodder. Nowhere in these statements did we come across any such admission by Sri Ramachandran as claimed by the department. It is also noticed that any statement of Sri Anandrajan does not figure in the list of documents relied upon in the SCN (vide Annexure-I to the SCN), though his statement was actually relied upon in the notice. It is obvious .....

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