2008 (11) TMI 502

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.... for the Respondent. [Order]. -  This is Revenue's appeal against the impugned order dt. 13-1-06 passed by Commissioner (Appeals), Bhopal. In this case the Central Excise Officers intercepted a truck No. MP-04K 3679 which was carrying 12 bags of Rajshri Brand Gutkha. The driver of the truck could not produce any supporting documents but stated that the goods had been loaded at M/s. Guru....

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....hat the same has been clandestinely cleared by the respondent without payment of duty. 2. None appeared for the respondent and earlier on two occasions also, nobody had appeared. Therefore, the matter is being decided after hearing the Revenue. 3. The learned Departmental Representative pleaded that inability of M/s. Rajshri Gutkha Agency to produce any document in support of their....

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....o dispute about the fact that the manufacturer of the goods is the Respondent and the batch number of the goods indicates that the same had been manufactured in March '03. The goods had been seized from a truck in Bhopal on 9-4-03 and on enquiry with track driver, it was found that the goods belonged to M/s. Rajshri Gutkha Agency, Bhopal. I find that though batch number of the goods is printed on ....