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TMI Blog2016 (11) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... -duty paid Cigarettes, However, investigations made by the Revenue could not find out the manufacturer of Cigarettes in question - in the absence of identification of the manufacturer of the Cigarettes, the allegations of clearance of same without duty payment cannot be upheld thus leading to confiscation of the goods or to imposition of penalty - Appeal allowed. - Excise Appeal 51989 of 2016- (S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Their factory premises was visited on 16.1.2013 and 'Paris Special filter' branded cigarettes were seized on the reasonable belief that the same stand cleared by the manufacturer without payment of duty. The visiting officer also seized Indian currency of ₹ 19 lakh from the possession of the same appellant. 3. As per the appellant cigarettes were purchased by him from one Shri S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me. The original adjudicating authority, confiscated the cigarettes in question on the ground that the same were cleared by the manufacturer factory without payment of duty. He, however, gave an option to the appellant to redeem the same on payment of redemption fine of ₹ 2.66 lakhs. No duty was however, demanded from the appellant. In addition, penalty of ₹ 2.50 lakh was also imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the finding of the lower authorities that the Cigarettes were cleared by the manufacturer without payment of duty are only in the realm of assumption and presumption. The cigarettes found in the appellants trading premises are the goods available in the market to which there is an assumption of goods being duty paid. As such, I fully agree with the appellant that in the absence of identifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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