9911796707
TMI Blog2008 (3) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... (T) Shri A.K.J. Nambiar, Advocate, for the appellant Smt. Sudha Koka, Authorised Representative (SDR), for the Revenue [Order per : T. K. Jayaraman, Member (T)] - This appeal has been filed against the Order-in-Appeal No. 391/06-CE dated 18.08.2006 passed by the Commissioner of Customs Central Excise (Appeals), Cochin. 2. Shri A.K.J. Nambiar, the learned Advocate, appeared on behalf of the appellant and Smt. Sudha Koka, the learned SDR, for the Revenue. 3. We heard both sides. 4. The appellants are engaged in the manufacture of food products w.e.f. June, 2003 on job work basis to M/s. Manjilas Rice Mills. They supplied raw materials to the appellants who manufactured the food preparations and supplied the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arrangement then being that the supplier of the raw material would do the packing of the product in their premises. During the period prior to 01.04.2004 viz. from 20.09.2003 to 01.04.2004, the appellant only cleared Palada Mix and Semiya Mix in packages bearing the brand name 'Double Horse'. The recovery of certain packing material during the time of search on 23.04.2004 and the statements obtained from various persons during that time must be read in the background of the changed circumstances that existed in the appellant's unit during the period from 01.04.2004 to 10.05.2004. The department cannot generate the factual situation and extend it to cover the entire periods from July, 2003 to 23.04.2004. It was contended that the Show Cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the statement in the Circular dated 15.03.2004 to the effect that they are sending specimen packages of the same again to get an impression and style of their packing and sealing is not convincing.' The present dispute is confined to products other then Semiya Mix and Palada Mix. The appellants have stated that right from the beginning, they have been using the packages containing the brand name Double Horse in respect of Semiya / Palada mix. As far as other products are concerned, it is their contention that only during the period from 01.04.2004 to 23.04.2004, they had used the brand name Double Horse. 7.1. The first Circular dated 15th March, 2004 reads as follows:- "This is to bring to your kind notice that with effect from 01/04 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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