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TMI Blog2018 (9) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... the test conducted by chemical examination which is not done in this case. The physical examination by the Revenue officer is not acceptable who is not a chemical examiner. The duty liability cannot be fastened on the appellant on mere assumptions and presumptions. Admittedly, Revenue has failed to prove the case with documentary evidences and no cross-examination of the witness has been grante ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iscated. 2. The fact of the case are that the a search in the premises of the appellant was conducted on 3 rd December 2013, wherein certain machines, raw materials and finished goods were seized. The appellant was manufacturing Nasha Brand Pan Samagri . It is an admitted fact that no samples of finished goods were drawn from the premises of the appellant. Thereafter, investigation was contin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said order, the appellant is before us. 3. The learned Counsel for the appellant submits that the appellant is manufacturing Nasha Brand Pan Samagri without containing tobacco and no sample has been drawn, no test report is available on record. In that circumstances, the allegations of the Revenue that this Pan Samagri sold by appellant containing tobacco is not sustainable. He submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is required. 5. Heard the parties and considered the fact that the sole issue in the case is whether the goods manufactured by the appellant contains tobacco or not is to be determine only by the test conducted by chemical examination which is not done in this case. The physical examination by the Revenue officer is not acceptable who is not a chemical examiner. Definitely, if composition of g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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