1999 (9) TMI 374

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....runachalam, JDR, for the Respondent. [Order]. - Appellants filed this appeal against the order-in-appeal dated 19-5-1998 passed by the Commissioner of Central Excise (Appeals). 2. Brief facts of the case are that on 8-7-1996 at 5.00 P.M., officers of the Revenue Department intercepted a truck No. UGL 434 carrying 103 cardboard boxes and 340 plastic bags of biscuits of Mercury brand u....

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.... from appellant's factory. He submits that 340 plastic bags of biscuits were claimed by M/s. S.N. Enterprises, which is a trading concern. He submits that the appellants cleared their biscuits on payment of duty vide Invoice-cum-Challan Nos. 189 and 190, dated 8-7-1996. Thereafter, under the invoice of M/s. S.N. Enterprises, these goods were sent to customers when the goods were intercepted by the....

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....eal. 7.  Heard both sides. 8. The contention of the appellants in respect of the goods covered under the invoices of M/s. S.N. Enterprises is that this firm is a trading firm and the appellants cleared the goods, in question, to trading firm on payment of duty under invoice Nos. 189 and 190, dated 8-7-1996. The time of removal of the goods from appellant's factory to M/s. S.N. Ente....