AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2018 (5) TMI 1445
X X X X Extracts X X X X
X X X X Extracts X X X X
....De-Menthalized Oil (DMO) falling under Chapter 29 of Central Excise Tariff Act, 1985 and is registered with the Central Excise Department for the same. On 12.07.1995 the Central Excise Officers inspected the premises of the appellant and alleged that the appellant was suppressing production and clandestinely clearing the excisable goods manufactured and there was excess stock of finished goods which was not accounted for in the books and appellant is not entitled to avail SSI exemption. 3. That the appellant was served with a show cause notice dated 03.01.1996 requiring to show cause to the Commissioner of Central Excise, Meerut as to why Central Excise duty to the tune of Rs. 53,55,862.15 Paisa be not demanded and recovered from him on cl....
X X X X Extracts X X X X
X X X X Extracts X X X X
....iled income tax and sales tax returns and are duly assessed. It has been wrongly alleged that the appellant was dealing in the same goods which are being dealt by the trading units. That the entire demand was raised against the appellant on the basis of surmises and presumptions. 7. That in any case the entire demand raised against the appellant is time barred. The circumstances of the case do not contemplate invoking of the extended period of limitation. None of the ingredient for invoking the extended period of limitation was present. That the Commissioner adjudicated the case vide order dated 04.09.1997. He confiscated the seized goods worth Rs. 99,39,334/- but since the goods were released provisionally, he appropriated the security o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l was quashed and the Tribunal was directed to decide the appeal afresh after hearing the appellant and decide the same by giving finding on each ground taken in the memo of appeal and pressed before the Tribunal. That the Tribunal decided the appeal afresh vide order dated 15.09.2000. 10. That feeling aggrieved by the said order dated 15.09.2000 the appellants M/s Quality Exports and Chemicals, Moradabad filed Writ Petition No.1243 of 2000 which was allowed vide order dated 29.11.2001. 11. That feeling aggrieved by the said order the department filed an Appeal No.1104 of 2004, before the Hon'ble Supreme Court of India which was finally allowed vide order dated 07.04.2015. The Hon'ble Supreme Court of India was pleased to relegate the ma....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ant and trading units were functioning from the different premises constructed on the same land. It was wrong to allege that the appellant and the trading units were dealing in the same commodities. The license granted by the Excise Department to the appellant is evident of the fact that the appellant was manufacturing different commodities, than the trading units. The trading units were separately registered with the Trade Tax and Income Tax Department. There is no financial flow back. 19. That both the trading firms i.e., M/s Quality Chemicals and M/s Quality Flavour Export have purchased Tarpene, Pippermint oil and other Tarpene products from M/s D.D. Shah Fragrances Ltd., Mumbai, Best Laboratories Vapi and Indian Flavour and Fragrances....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n removed no sooner the same were manufactured. 21. The entire seized goods were wrongly confiscated and the security deposited while seeking provisional release was wrongly appropriated. Some of the items seized were the waste which emerges while manufacturing Menthol and DMO. Most of the seized items of essential oil were of trading units. 22. That the Affidavits and Bank Account filed regarding the goods covered under the GRs by the consignors were discarded on flimsy grounds. The affidavits were filed much prior to remand order and if on account of lapse of time, the affidavits were not available in the records of the consignors, and the copies of the same were obtained by them from the appellant, then it does not mean that the appell....