2005 (8) TMI 478

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.... Shri Rajaram, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - M/s. Sree Ramakrishna Cattle Feed Manufacturers (SRK, for short) were engaged in the manufacture of cattle feed out of rice bran and molasses. Officers of Central Excise visited their factory on 9-8-96 and conducted scrutiny of their statutory records and other documents. Later on, statements were recorded fr....

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....nst the party and imposed a penalty of Rs. 5000/- on the proprietor, Sri Ramachandran. Hence the present appeals by M/s. SRK and Sri Ramachandran. 2. Ld. Counsel for the appellants submitted that the demand of duty was based on the allegation that M/s. SRK had unauthorizedly sold duty-free molasses at high price to M/s. Sakthi & Devi Oil Mills, Virudhunagar. SCN noted that such unauthorize....

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....free molasses bought by them had not been used for any purpose other than manufacture of cattle fodder. Nowhere in these statements did we come across any such admission by Sri Ramachandran as claimed by the department. It is also noticed that any statement of Sri Anandrajan does not figure in the list of documents relied upon in the SCN (vide Annexure-I to the SCN), though his statement was actua....