M/S. RAGHUNATH INTERNATIONAL LTD., Vs. CCE, KANPUR

JUDGEMENT

(1.) THE facts leading to these appeals are, in brief, as under :

(2.) HEARD both the sides. At the time of hearing, Shri Vinod, Clerk of the Counsel representing the Appellants, appeared and filed Written Submissions on behalf of Appellants with request for deciding the matter on the basis of same.

(3.) SO far as Supari is concerned which comprises of about 75% by weight, the Commissioner(Appeals) in the impugned order has held that there was no shortage of Supari and the allegation of 6187 kg of Supari is not sustainable. There is no allegation or evidence of shortage of other raw materials like tobacco, Kattha, lime, menthol etc. Therefore, we are inclined to agree with the appellant's plea that just on the basis of shortage of Lamination material, containers and Zippers, it cannot be presumed that the missing material had been used for manufacture of unaccounted Gutka cleared clandestinely without payment of duty. In view of this, duty demand of Rs. 1,53,239/ - is not sustainable.