2018 (2) TMI 1002

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.... B.V. Kumar, Advocate, For the Respondent Per : S.S GARG The present appeal is directed against the impugned order dt. 08/04/2014 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal filed by the Department and has upheld the order-in-original. 2.1. Briefly the facts of the present case are that the respondents are engaged in the manufacture of Copper S....

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.... basis of a show-cause notice issued by the jurisdictional Additional Commissioner of Central Excise, Mysore demanding central excise duty on the clearances of Copper Sulphate made from their depot at Chikmaglur, since the repacking / relabeling of the Copper Sulphate purchased from other suppliers, which amounts to manufacture. 2.2. After following the due process, the original authority has dro....

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....that both the authorities have examined the merits of the case and the Revenue has not been able to bring any evidence on record to substantiate that there was repacking / relabeling of the Copper Sulphate into goods brand of Copper Sulphate nor there was any tally of stock or sales from Chigmaglur Branch substantiating increased quantity "Coods brand Copper Sulphate" then that was received from f....

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.... given a finding on this as below:- Out of 60 statements, which are primarily in the nature of two line letters, in 30 statements there is no reference about purchase from appellants depots or about the brand name.  In remaining also, there is no reference for having purchased copper sulphate from Coods Agro Pvt. Ltd., Chikamagalur / Mangalore, having brand name Coods.  In the invoices....