2016 (11) TMI 405

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....at the appellants are running a Restaurant and Bakery in which coffee, tea, fruit juices and ice creams are served. The appellant also used to sell the bakery products to the customers who want to take their items to their home. In the restaurant bread was exhibited in the glass showcase in packed condition, while other items like bun, cake and pastry were kept in the glass showcase in an unpacked condition. When the customers order for items for eating in the restaurant they were supplied in plates, without any packing and if the customers order for bread, bun, cakes and pastry not for consumption inside the restaurant but for taking home, they were supplied in cardboard boxes. There were separate cardboard boxes with two types of brand na....

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....ubmitted that the impugned order is not sustainable in law as the same has been passed in violation of the principles of natural justice and without finding sufficient evidence regarding the use of brand name of Hot Bread used by the appellant for bread items only. He further submitted that on account of wrong understanding by the Revenue the entire products have been segregated and classified as cakes and pastries and the total duty has been worked out and the instant demand has been raised. He further submitted that the entire case has been built on the basis of seizure from one person who was carrying two boxes with four pieces of pastries only and the Revenue has not done proper investigation and has not properly quantified the demand. ....