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TMI Blog2007 (9) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... by revenue officers and it was found that in the basement, branded Gutka Pan Masala is being manufactured. The premises were not registered with the revenue authorities. 3. Shri K.K. Agarwal partner of M/s. S.C. Products explained that earlier they were registered with the revenue authorities for manufacture of branded Gutka Pan Masala at D/23, Pratap Nagar and they have shifted recently at the place of visit, where the excise goods were found to be manufactured He also explained that M/s. S.C. Products is a partnership firm and the other partner is Ms. Meena Agarwal. During search, it was also found that one dummy trading firm in the name and style of M/s. Shyamji Traders was being run by Shri R.K. Agarwal. During verification of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant also submitted that the demand cannot be made on the basis of some documents recovered from the trading firm as there is no evidence regarding manufacture and supply of goods to the trading firm. The appellant also claimed that for arriving at the assessable value of the goods, sale price is to be taken as cum duty price and demand to be calculated after deducting excise duty from sale price as held in the case of CCE, Delhi v. Action Construction Equipment (P) Ltd. reported in, 2006 (201) E.L.T. 524 (S.C.) = 2006 (75) RLT 518. 5. The contention of revenue is that the excisable goods were being manufactured at a place which is not registered with the revenue authorities and a separate trading firm was also running fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 18-4-1999 responded to the revenue. In this letter, she wanted copies of relied upon documents so that an effective defence in reply to show cause notice be made. In these circumstances, it cannot be said that notice to partner Smt. Meena Agarwal is not a valid notice on the firm. Therefore, I find no merit in this contention of appellant. 8. In respect of the demand on Shyamji Traders which is running from the same premises, that they had received certain Gutka Pan Masala manufactured by the present appellant. The appellant had not shown that quantity in the statutory record. From this, it is clear that the quantity was not reflected in the statutory record and the same is cleared without payment of duty. Therefore, the demand is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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