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2017 (10) TMI 119
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....tive (DR) - for the Appellant. None - for the Respondents. ORDER These appeals have been filed by the Revenue against the impugned order to demand duty from the respondents. 2. The brief facts of the case are that on 19th-20th December 2009, the Revenue visited Hathras at Mohalla Sri Nagar, Nayi Basti, wherein two persons namely Shri Yunus and Kasim were found engaged in ma....
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....r as these two persons were in jail and further statement of Yunus was recorded on 24th July, 2012 wherein he stated that he does not know anything about the sale of gutkha and purchase of raw material related to it as Shri Sanjay Agarwal providing the mixture of gutkha and he was required to pay back of gutkha of Rajshree and Amarshree brands to him only. Whereas, Shri Kasim stated that his broth....
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....chines and further stated that his Yunus, Kasim and their father Shri Ajenti were working in his son's factory 5-6 years ago which has been closed in 2004. As there were contradictory statements, one show cause notice issued to the respondents to demand duty jointly from them for the gutkha seized during the raid and to impose penalty thereon. The matter was adjudicated. In the adjudication, it wa....
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....hese appeals the duty is to be demanded from the respondents jointly and severally. 4. Heard the learned AR considered his submissions. 5. I find that as per Section 3 of the Central Excise Act, 1944 duty is to be demanded from the manufacturer of excisable goods. In this case, Revenue has failed to ascertain who is the manufacturer of the impugned goods. By filing th....