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test, the appellant has never requested for retest of the sample of the disputed
products and that the appellant was required to apply for retest of the samples.
However, they failed to do so and, and therefore, they cannot claim that they
have applied for re-test of the samples within 90 days from the date of communi-
cation of the rest report to them. The argument advanced by the appellant that
M/s. SEPL had taken a portion of the factory on lease and processing activity
was undertaken by M/s. SEPL is an afterthought. The machines installed in the
factory premises are owned by the appellant, they were registered under various
acts and, therefore, they are the actual manufacturer of the goods. Regarding the
contention of the appellant that the disputed goods were exported by M/s. SEPL
under bond/LUT and submission of export proofs like certificate from the Range
Jurisdictional Superintendent, AR-III, Anand cannot be considered as export
made by the appellant as they have not followed any procedure of the export
inasmuch as they have cleared the goods only for home consumption to M/s.
SEPL without any invoice and payment of duty. He relied upon the Tribunal’s
order in case of Sheena Exports - 2012 (2) ECS (97) (Tri. - Del.) = 2013 (288) E.L.T.
560 (Tri.).
5. We find that the investigation were initiated by visiting the premises
of the appellant wherein the officers found 1152 bags of Afzal brand snuff tobac-
co, which contained the following description :
AFZAL (REGD.)
BEST QUALITY
SNUFF
TOBACCO
SOPARIWALA EXPORTS PVT. LTD.
POST BAG NO. 9992, ‘NIRMAL’. 21st FLOOR
NARIMAN POINT, MUMBAI-400 021 (INDIA)
TEL. : 91-22-66396666, FAX : 91-22-66396677
E-MAIL : soex@vsnl.com Web : www.sopariwala.com

FOR EXPORT ONLY 50 KG, NET WHEN PACKED
GROSS WT. : 50.200 KGS

5.1 Further, the machines, viz. (1) 1 - Trombler Machine, (2) 1 - Feeder
machine, (3) 1 - Grad well machine (Charotar Machine), (4) 1 - Y-Bro screen
(Rava Machine), (5) 5 - Hath Charna, (6) 1 - Umity Fire Tank, (7) 1 - Vibrator Ma-
chine (Rava), (8) 1 - Vinovar Fan and (9) 1 - Blower Machine (Hand), were found.
Supervisor of the unit Shri Salimbhai Yakubhai Momin, who was present during
the visit informed the officers that the machines were used to produce powder
from the materials of tobacco and that the goods are to be dispatched to M/s.
SEPL, Borsad for export. Statement of Shri Salimbhai Yakubhai Momin was rec-
orded on 28-10-2007, i.e. day of the visit, wherein he stated that since last 2 years,
tobacco is grinded and processed in machines and are packed for dispatch to
M/s. SEPL. Similarly, statement of Shri Sirajbhai Gulamnabi Vekariya, Account-
ant was recorded on 29-10-2007 who stated that they are engaged in purchasing
tobacco and selling it after cleaning. That except powder of tobacco, which is
known as Gadia powder, no other process is carried out and the same is trans-
ferred to the appellant. Statement of Shri Faizal Yunusbhai Fazlani, director of
M/s. SEPL was recorded on 30-10-2007 wherein he stated that they have taken

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