2019 (11) TMI 295

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....hearing, the department was directed on the last date of hearing to serve the notice to the respondents and to report back. It was also observed that in the absence of proof of serving the respondents, the Revenue's appeal would be dismissed. The learned A.R. has not able to show any evidence of servings of the appeals to the respondents. However, we proceed to decide the Revenue's appeal on merits. 2. As per facts on record the respondents imported various types of Narrow Woven Fastening Tape Hook and Loop by classifying the same as falling under Chapter 54. The same were cleared on payment of customs duty however no Anti Dumping Duty was paid by them and the present dispute relates to the same. The tapes so imported by the respondents ....

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....hority has to first present the evidence in support of the charges and thereafter the accused gets opportunity to defend him. The burden of proof is often associated with the Latin maxim semper necessitas probandi incumbit ei qui agit, the best translation of which in this context is: "the necessity of proof always lies with the person who lays charges. The investigating authority has not brought on record any sample drawn from the manufacturer or from the supplier to whom the appellant has sold the goods. Since the issue pertains to change identity of the goods therefore the proper evidence were the very goods which are claimed to have been manufactured by the appellant. The comparison of goods could have unfolded the truth regarding the i....

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....ion of a matter into something else and that something else is question of degree, whether that something else is a different commercial commodity having its distinct character, use and name and commercially known as such. In other words, if by application of labour and skill an object is transformed to the extent that it is commercially known differently, it will suffice to say that manufacture has taken place for the purpose of Central Excise. The degrees of transformation and labour and skill spent are irrelevant. Therefore, the question of whether a particular process is a process of manufacture or not, has to be determined naturally having regard to the facts and circumstances of each case and having regard to the well known test laid ....