2018 (9) TMI 1355

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....or Appellant Shri Mohd Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides we find, that the demand of duty of Rs. 16,418/- stands confirmed against the appellant on the allegations and findings of illegal manufacture of Deshi Gutkha, which was seized from the appellant premises on 17.01.2018 as a result of the raid by the Police. S....

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....port of his above contentions the Learned Counsel draws our attention to rent agreement purportedly excluded between the appellant and the tenant Shri Umesh Chandra and attested by the notary. 3. After hearing the Learned A.R., we find that the said rent agreement is not registered and is only attested by the Notary. We further note that page 1 of the agreement has been purportedly attested by ....

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.... allegations of the Revenue. 4 As regards the appellant contention that the goods stand confiscated but have not been got redeemed by him and as such no duty liability would arise against him, we find that Commissioner (Appeals) has dealt with the said issue by observing as under:- "Further, it is observed that the taxable event is "manufacture". As soon as excisable goods are manufactured t....

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....ory gate to demarcate the place of removal from the place of clearance. In such a situation the appellant cannot take advantage of his own lapses of illegal manufacture without Central Excise Registration. Since there was no approved and registered premises of place of manufacture, storage, factory gate or approved place of removal from the factory or approved place of clearance in the appellant's....