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TMI Blog2010 (2) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... EPRESENTED BY : Shri N.K. Chowdhury, Advocate, for the Appellant. Shri J.A. Khan, SDR, for the Respondent. [Order per : S.S. Kang, Vice President]. - Heard both sides. 2. The Appellant filed this Appeal against the impugned Order whereby a demand duty of Rs. 37,80,246.00 was confirmed in respect of the Branded Vanaspati (Hydrogeneted Vegetable Oil and Fat) and an equal amount penalty was imposed under Section 11AC of the Central Excise Act, 1944 and interest at the appropriate rate on the amount of duty was also charged under Section 11AB of the said Act, on the ground that the Appellant cleared the Branded Vanaspati after the levy of duty w.e.f. 1-3-2003, under the guise of Unbranded Vanaspati. The Unbranded Vanasp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndustries v. CCE, Jamshedpur - 1999 (112) E.L.T. 122 (Tri). 4. The contention of the Revenue is that enquiries were conducted by the Revenue from some customers of the Appellant Firm. In their statements, they had submitted that the Vegetable Oil manufactured by the Appellant was received under the invoice whereby 'SHIVA' brand was mentioned. The contention of Revenue is that prior to the levy of duty with effect from 1-3-2003, as the Appellant was manufacturing and clearing the branded goods, hence it cannot be said that immediately after the introduction of levy, the Appellant stopped manufacturing branded goods. Therefore the demand was rightly made. 5. We find merit in the contention of the Appellant that prior to 1-3-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -7-2004 of M/s. Gupta Brothers; a statement dated 9-7-2004 of M/s. Surya Agro Products; a statement dated 9-7-2004 of Shri Suvendu Makar; a statement dated 9-7-2004 of M/s. S.K. Trading; and a statement dated 9-7-2004 of M/s. Chatterjee Distributors. In all those statements, it was stated that the goods were received under the invoices where 'SHIVA' brand was mentioned. The Appellant relied upon the decision of the Tribunal in the case of Bhushan Kumar (supra). We find in the case of Bhushan Kumar, the finding is that the goods were not manufactured and therefore, the demand was set aside. In the case of Valan Beedi Works (supra), the Tribunal after going through the evidence on record held that in absence of any invoice or bill etc. evide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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