2007 (7) TMI 143

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....chased the impugned goods in auction from the Government of India Mint. In the relevant invoice, the Government of India Mint has collected an amount towards the excise duty in addition to the price of the impugned goods and the Mint has paid the said amount towards the excise duty to the Department. 2. We find that the Mint has not questioned the excisability of the goods nor raised any disput....

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.... 4. The learned J.D.R., Shri Y.S. Loni appearing for the Revenue submitted that First Appellate Authority is clear as to the manner how the Appellant was dealt before the authorities below. Not only this fact is evident from record, but also the show-cause notice dated 19-9-95 also brought to the knowledge of the Appellant that the report of the Mint Authorities does not support the case of the Ap....