9911796707
TMI Blog2000 (1) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... Memorandum of Appeal. Ld. Counsel submitted that the addition is merely by way of elaborating the points already made in the Memo. of Appeal. 3. On perusal of the application and after hearing both sides, the Miscellaneous application is allowed. 4. Arguing the Stay Petition, ld. Counsel submitted that the applicants are praying for waiver of pre-deposit of Rs. 39,53,024.00 demanded as duty and equal amount imposed as penalty under Section 11AC of the Central Excise Act, 1944. 5. Applicants who are manufacturers of branded chewing tobacco were issued Show Cause Notice alleging suppression of facts relating to removal of their products from their depots for delivery to the destinations of buyers through transporters nominated by the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppression, fraud, collusion etc. with intent to evade payment of duty. Reliance was placed in this connection to the Apex Court decision in Tamil Nadu Housing Board v. CCE [1994 (74) E.L.T. 9 (S.C)] and Cosmic Dye Chemicals v. CCE [1995 (75) E.L.T. 721 (S.C)]. The only finding in the impugned order on this aspect was that the marketing pattern was not disclosed to the Department and the Department had no means to know the same. It is contended that since the applicants had given the details as per the proforma prescribed for compliance of Rule 173C (3A) there cannot be any allegation about any suppression on the part of the assessee. It was for the Department to ask any further information, if any, where such information was found wanting. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e at the duty paid godown itself, where the buyers came to the godown (sales depot) and took delivery of the goods and made payment on the spot and arranged for transportation and insurance himself, and (2) where the customers placed orders with the Head Office from outstations and in such cases, the goods were despatched through transporter and for covering transit risk, they entered into insurance policy in the name of buyer and sent invoice copy of G.R and other documents to the Banker of the customers for releasing the documents to the customer on receipt of payment and on the basis of those documents, took delivery of the goods. Having regard to these facts, it was clear that the applicants had misdeclared the place of removal in their ..... X X X X Extracts X X X X X X X X Extracts X X X X
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