9911796707
TMI Blog2000 (11) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excise Tariff Act, 1985. On 2-5-1997, the Central Excise Officers of Headquarters, Preventive Branch, visited the appellants factory and examined and verified various documents/records. The Officers observed on comparison of the invoices and the transport documents, that whereas the invoices were meant for clearance of branded Chewing Tobacco to Nepal parties, the transport challans were issued to a place midway the consignee s place as per the invoices. As such, the Officers entertained a view that the appellants have clandestinely removed the Chewing Tobacco more than once on one invoice. Reference in this case was made to a few of the invoices. For example, whereas as per the Invoice No. 98 dated 30-11-1996, 300 cartons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) is impugned before us. 5. We have heard Shri D. Pal, Senior Advocate along with Shri B.J. Mookherjee, learned Advocate for the appellants and Shri R.K. Roy, learned J.D.R. for the Revenue. 6. For arriving at the finding of clandestine manufacture and removal of the branded Chewing Tobacco, same is based upon one factor i.e. the destination shown in the excise invoice and the destination shown in the transport challan is different. Apart from difference in the destination as shown in the two documents, all other particulars like quantum of cartons, mark number (meaning packaging mark number) are tallying in the two documents. Further, the transport documents i.e. consignment note, mention the corresponding invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the invoiced goods. They have also submitted before the adjudicating authority that in cases whereas customers have sent bank draft or cash/cheque in advance, their name appears in the Consignment Note. The appellants have submitted before the adjudicating authority that this practice was being followed by them for the past number of years and was known to the Revenue. As regards the allegation that there is no Road Link/Rail Link between Kathmandu and Jaynagar, the appellants have drawn our attention to, and have placed on record Notification No. 63/94-Cus. (NT), dated 21-11-1994 showing the Rail/Road Link between Jaynagar and the various towns of Nepal. 7. The Commissioner has concluded against the appellants on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o reason why the place of destination in the transport challan should not be as Kathmandu and the name of the party to whom the goods are destined should appear in the transport document instead of self . The issuance of the above type of transport challan is definitely a deviation from the ordinary course of business and the seizure of the same by a Customs Officer creates doubt that the goods transported under the cover of the challan were not the same which were meant for Kathmandu parties as shown in the invoices. Further, the factum that sometimes the goods were transported to Sitamari and sometimes to Jaynagar also reflects upon the factum that the goods other than those covered by the invoices were being transported by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r raising the transport documents in the name of self and that too, for a place different than the place of the customers. Further, the observations of the adjudicating authority that even if it was the responsibility of the customers to pick up the goods from any Indian area, Raxaul for all practical purposes, should have been the first choice of the appellant. By referring to all these factors, the Revenue has definitely made out a case against the appellants and it was for the appellants to clarify the doubts which they have miserably failed. As held by the Hon ble Supreme Court in the case of D. Bhoormull, Revenue Authorities cannot, by mathematical precision, prove the activities of clandestine removal of the goods, which are only in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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