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TMI Blog2017 (10) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturer of the impugned goods. By filing these appeals, it reveals that Revenue wants demand duty from all the respondents, whereas duty is to be demanded from the manufacturer only and that could be only one person not all person - appeal dismissed - decided against Revenue. - Excise Appeals No. 70547-70549 of 2016 (SM) - Final Order No. 70940-70942/2017 - Dated:- 6-9-2017 - Shri Ashok Jind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loose gutkha masala of approx. 1.5 kg., 1 kata containing one roll of Rajshree gutkha, one roll of Amarshree gutkha, 09 empty roles, 01 sewing machine for sewing sacks (bori), 01 small weighing machine (tarazu), 02 sealing machine. The statement of Shri Yunus was recorded who stated that Shri Sanjay Agarwal is the main person who has provided them the machine for packing the gutkha and all ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he was engaged in manufacture of sweet supari and from 2003-2004 he manufactured of Charminar brand gutkha and Rajvansh pan masala and both i.e. Shri Yunus and Shri Kasim were his employees. He also stated that he is suffering from cancer and unable to move. Investigation was conducted with father of Shri Sanjay Agarawal, Shri Radhey Shyam, who stated that through a letter that Shri Sanjay Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re proceeding against Shri Sanjay Agarwal was dropped. It was held in the adjudication order duty is payable on the gutkha seized during the course of investigation from the owner of the gutkha but did not demand duty from all the respondents in the adjudication order, penalties on Yunus and Kasim were imposed. No penalty was imposed on Shri Sanjay Agarwal. Aggrieved from the said order, Revenue i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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