9911796707
TMI Blog2001 (4) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... case of the department was that for the period from 14-2-1986 to 21-11-1986, the appellant has been clandestinely manufacturing biris and transporting the same and therefore the appellant was liable for duty. The show cause notice dt. 8-5-1987 was issued only for penalty and not for duty. Subsequently, by an addendum, on 17-7-1987 the show cause notice was issued charging the appellants inter alia as under : "Whereas on collection of intelligence that Shri Kesrimal Babulal Jain resident of Ramnagar, Gondia (Hereinafter called the 'Noticee') was engaged in the manufacture of Hand Made Biris at Ramnagar, Gondia by using fake labels of the different biri manufacturers, without obtaining a Central Excise licence, and was removing such biris c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndestinely without payment of duty. The biris and all the packing materials were, therefore, seized under panchanama after preparing inventory. Whereas Shri Bhaulal S/o Akhadu Dahare servant of the Noticee in his statement recorded by the Supdt. Central Excise (P) Gondia, on 18-11-1986, has admitted that he was working in the biri factory of the Noticee and was engaged for transporting the biri pitaras from the factory to Railway Station. Whereas Shri Triloknath S/o Tarachand Choube Landlord in his statement dated 26-11-1986, recorded by the Supdt. Central Excise (Prev) Gondia, has admitted that the premises/room from which the biris/packing materials were seized, were let out to the Noticee, and were being used by him for godown purposes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cel office that is from the Railway Station Gondia is concerned the name of the appellant is nowhere there. The statement of Shri Bhaulal Dahare cannot refer to the labelled biris. He also stressed the point that Affidavit filed by the panch witnesses pages 103 and 107 go to show that Punchas were never present at the time of drawing of Panchanama. He also stated specifically that one of the evidence which sought to be relied on is the transportation document through lorry at page 74 which does not establish the relationship between the appellant and the consignment reflected in the lorry receipt. He states that room from which a quantity of 4340 biris was seized was never taken on rent by the appellant. This is reflected by the affidavit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lal Dahare only speaks of unbranded biris. Once unbranded biris were stated to have mentioned by Shri Bhaulal Dahare, it means for branded biris, there is no connection between the appellant and the seized goods. It is true that when the searchers were made in November, 1986 in premises alleged to have taken on rent by the appellant. The Landlord by his Affidavit that on 2-11-1986 the relationship between landlord and appellant has ceased as a tenant and landlord. Once that is the case, it is not possible for me to connect the goods seized in the premises of the landlord and the appellant. Moreover punch witnesses by their Affidavits at pages 103 and 107 clearly state that they were never present. The adjudicating authority has confirmed th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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