2017 (3) TMI 1353

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....ocate - for the appellant Shri G.R. Singh, D.R. - for the respondent ORDER M/s Om Fragrances, Shri Sumit Agarwal and Shri Rajeev Gupta are in appeal against the order in original No. 8/2010 dated 23.4.2010 passed by the Commissioner, Central Excise, Delhi, whereunder inter alia Central Excise duty of Rs. 96,47,361/- has been ordered to be recovered and equivalent penalty has also been imp....

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.... details of the Central Excise registration number and trade mark owner. (ii) There was no manufacturing activity at Burari - This is proven by the following facts and the legal position: (a) No incriminating evidence other than machines and gutkha manufactured by M/s Jain Enterprises has been found. (b) No diary, slips or any private record has been found to indicate any clandestine rece....

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....- reliance is placed on the following decision: (a) TGI Poshak Vs. Hyderabad - 2002 (140) ELT 187 (T). 4. The Revenue's main case is that the appellant M/s Om Fragrance were engaged in manufacturing excisable goods namely 'India Gold' gutkha without obtaining any central excise registration. They were clearing the said goods without payment of duty from December, 2007 till 4.8.2008. 4.1 R....