2010 (9) TMI 1213

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s who are manufacturers of detergent cakes and detergent powder. The officers found different quantities of detergent cakes of various brands packed in carton boxes bearing the names of M/s. Sadhvi Gramudyog Samity and M/s. Manoj Kumar Gupta & Co. in addition to the goods with the brand name of the respondents. In fact, the officers found 5,436 cartons of unaccounted stock of detergent cakes totally valued Rs. 17,43,788/-. Out of these, 5,367 cartons were bearing the brand name of other two parties who were undisputedly eligible for clearance of the goods either at nil rate of duty or concessional rate of duty. The original authority held that the respondents had kept the goods unaccounted for in the records with intent to be cleared withou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....red only on payment of appropriate duty. Therefore, the presumption of the original authority that the goods were meant to be removed clandestinely was not warranted. Relying on the decision of the Hon'ble High Court of Punjab & Haryana in the case of C.C.E., Chandigarh v. Sadashiv Ispat Ltd. reported in 2010 (255) E.L.T. 349, she submits that even if the goods have not been entered in RG-1 register, yet it could not be held that the goods were meant for clandestine removal. 6.1 I have carefully considered the submissions from both sides and perused the records. The defence submission is an interesting story! It is the claim of the respondents that the supplier of packing material supplied empty cartons by mistake. Since they had il....