different places but the present appeal relates to their Kanpur factory. Supari and Kattha are main raw materials for the manufacture of the appellants final ... product. After purchase of the said raw materials, Supari was being sent by the appellants to M/s Ekta Flavours Ltd., Unit-I for cutting
Managing Director of HSG. M/s.Mahesh & Company deals in supari & katha which are principal raw materials in the manufacture of gutkha ... masala. M/s.Mahesh & Company apart from selling supari and katha etc. to HSG were also engaged in the trading of the same
names of Madhu, Shalimar, Yogi & Madhu Kheni as also Madhu Sweet Supari. Unit No. 2 was manufacturing Branded Chewing Tobacco, Madhu Brand Sweet Supari ... Kanpur, were actually the clearances of the Madhu Brand Gutkha and Sweet Supari manufactured by the Appellant. The Revenue has procured a chart from
nine only) on M/s Ravi Kumar & Co., in respect of Supari cleared in bulk as well as in packets during the period from ... Ravi Kumar & Co., towards this demand.
(ii) I confiscate the supari seized at the premises of M/s Ravi Kumar & Co., valued
finished goods as well as stock of raw material which included
supari and tobacco; (iii) suppressed its production figures, clandestinely
removed the finished goods without ... found in excess of
the recorded balances were in respect of both supari and tobacco. It was
further observed that no account was being maintained
that before 1985, preparation of Tan Masala' from the stage of supari will not amount to 'manufacture' within the meaning of Section ... contended that the petitioners were using three machines, two for cutting of supari and ilaichi and the third one for packing. They also use power
firm;
(h) Investigations at the end of suppliers of raw materials like Supari, Katha, Menthol, Kimam and perfume;
(i) Seizure of unaccounted raw materials ... Investigations at the end of suppliers of raw materials like Supari, Katha, Menthol, Kimam and perfume.
15.1 Investigations were also carried out in respect
Department and admitted that they were purchasing Pan Masala Gutka Scented Supari etc. from M/s. Prince Gutka. The investigation conducted on the basis ... private record to the affect that these are in respect of Prince Supari, Black Scented Supari, Yamu Supari etc. which are not excisable goods
engaged in the manufacture of Betel Nut Powder known as 'Supari'. Initially they were clearing the goods under Chapter Sub-heading ... production of the impugned goods. The item "Betel Nut Powder/Supari" finding a place/mention in the Tariff is of no consequence unless
that the appellant herein produces betel nut powder known as "supari", and clears the said goods on payment of duty at the appropriate ... their product, i.e., betel nut powder known as "supari", should not be classified under Ch. sub-heading No. 2107.00 and why their
