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TMI Blog2018 (9) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant but by Shri Umesh Chandra. The goods illegally manufactured having been recovered from the premises belonging to the appellant and rent agreement produced by him having been established to be a false fabricated document, the onus gets shifted to the appellant to show that the Gutkha in question was not manufactured by him. There is no evidence to rebutt the above allegations of the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmation of demand of duty of Excise as also imposition of penalty and confiscation of the goods. Accordingly, proceedings were initiated against them by way of issuance of show cause notice dated 16.04.2009, which culminated into an order passed by the Original Adjudicating Authority and upheld by Commissioner (Appeals). Hence the present appeal. 2 Learned Consultant appearing for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the stamp vender has endorsed the date of sale of stamp paper on 02.02.2008. From this the rent agreement relied upon by the appellant appear to be false documents. Further Learned Advocate has not been able to show us and establish that the goods were actually not manufactured by the appellant but by Shri Umesh Chandra. The goods illegally manufactured having been recovered from the premises b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not take away the liability to pay duty on the taxable event of manufacture of excisable goods. Now, in normal circumstances, when the goods are manufactured abiding by the provisions of law with a proper Central Excise Registration, the place of manufacture is an identifiable, legally approved place and the place of storage is an approved place of storage and that, therefore, there is a dem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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