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2008 (11) TMI 502

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..... against the impugned order dt. 13-1-06 passed by Commissioner (Appeals), Bhopal. In this case the Central Excise Officers intercepted a truck No. MP-04K 3679 which was carrying 12 bags of Rajshri Brand Gutkha. The driver of the truck could not produce any supporting documents but stated that the goods had been loaded at M/s. Gurukripa Transport. From M/s. Gurukripa Transport, it was ascertained t .....

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..... t payment of duty. 2. None appeared for the respondent and earlier on two occasions also, nobody had appeared. Therefore, the matter is being decided after hearing the Revenue. 3. The learned Departmental Representative pleaded that inability of M/s. Rajshri Gutkha Agency to produce any document in support of their claim that the goods had been purchased from a dealer in cash, is a clear indic .....

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..... batch number of the goods indicates that the same had been manufactured in March 03. The goods had been seized from a truck in Bhopal on 9-4-03 and on enquiry with track driver, it was found that the goods belonged to M/s. Rajshri Gutkha Agency, Bhopal. I find that though batch number of the goods is printed on the packages, no enquiry has been conducted with the Respondent as to whom the goods o .....

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