TaxTMI 
TaxTMI 
2018 (2) TMI 795
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....Ramesh Nair The fact of the case is that the respondent were issued show-cause notice proposing demand of Excise duty for the alleged clearance of Goa 1000 Gutka. The Adjudicating Authority in the Order-in-Original dropped the proceeding of the show-cause notice on the ground that the respondent is not the manufacturer of Goa Gutka but they are the bonafide purchaser of the goods under the cover ....
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....an, therefore even though it is accepted the goods are non-duty paid and duty cannot be recovered from the bonafide purchaser of the goods. 4. I have carefully considered the submissions made by both sides. I find that both the lower Authorities have decided the case in favour of the respondent on the ground that the respondent being a bonafide purchaser of the goods is not liable to pay any duty....
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....d that the respondent have purchased the goods in the market bonafidely, therefore no duty can be demanded from the respondent who is not a manufacturer of Goa Gutka. Since he is the bonafide buyer of the goods, the goods is also not liable to confiscation. The contention of the Revenue is that the very goods are non-duty paid will render the respondent liable for payment of duty is not tenable. T....