TaxTMI 
TaxTMI 
2017 (6) TMI 374
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....ap based cleaner, powder, naphthalene balls falling under Chapter 38 of the Central Excise Tariff. On information, their factory premises along with the premises of other traders were searched by the Departmental officers. On 12.09.2006 as a result of the search and also the investigation conducted thereafter, show cause notice dated 09.03.2007 stands issued to the assessee and other traders. The matter was adjudicated by the Additional Commissioner in which duty demands on various counts were upheld. The goods totally valued at Rs. 4,17,407/- seized in the factory were ordered for confiscation. The goods which were seized in the premises of various traders were also ordered for confiscation and penalties were imposed on the assessee, Shri ....
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....that discount in any form will be allowable and even under the provisions of section 4A, such discounts will be admissible as has been held by the Tribunal in the case of Vinayak Mosquito Coil Manufacturing Vs. CCE 2004 (174) ELT 107 (Tri-Bang.). It is argued that such benefits should be extended since the appeal filed by the Department in the Hon'ble Supreme Court has been summarily dismissed. We have gone through the decision cited by the appellants. However, we note that the said decision is no longer applicable in as much as the same has been distinguished and overruled by the judgment of the Larger Bench of Tribunal in the case of Indica Laboratories Pvt. Ltd. Vs. CCE Ahmedabad 2007 (21) ELT 20 (Tri-LB). In the terms of the Larger B....
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....od under 3808.10. In view of the Hon'ble Apex Court's decision, we uphold the classification of the goods under 3808.10 which will be entitled to abatement of 35%. Consequently, differential duty demand is upheld. iii) Seizure of goods at dealers premises. During the course of search proceedings, the Department seized the goods at the premises of various dealers in the belief that these goods were received from the appellant's factory without payment of duty. The appellant also failed to produce evidence showing the clearance of the same. The claim of the appellants before the authorities below, as well as in the present proceedings is that the goods alleged to have been cleared clandestinely and seized at the buyer's premises are the....
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....rosin is also used in the manufacture of another commodity, 'Trishul cleaner black'. However the Department has not taken into account quantity of rosin used in the production of the second finished product. It has also been submitted that the production has been worked out for the period 01.02.2002 to 12.09.2006, but the figure has been taken from 01.01.2002 which is erroneous. They also have submitted the Chartered Accountant certificate in support of their arguments. The quantum of goods manufactured has been estimated on the basis of consumption of one raw material rosin by the department. While this course of action can give an indication as to the quantity of goods manufactured, however the same cannot be used as a measure to deter....