COMMNR. OF CENTRAL EXCISE, MUMBAI vs M/S. KALVERT FOODS INDIA PVT. LTD.

The Supreme Court upheld the decision of the Customs, Excise and Gold (Control) Appellate Tribunal, which ruled that the respondents were not guilty of clandestine removal of excisable goods under the Central Excise Act, 1944. The Court emphasized that the goods in question were not excisable as they were not packed in containers under a brand name, thus not falling within the definition of excisable goods. The Court affirmed the Tribunal's findings regarding the lack of evidence for clandestine removal and the absence of duty liability on the goods.