9911796707
TMI Blog2003 (12) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... ared without payment of duty. The Revenue found that the Gate Passes under which the goods were cleared during the relevant period reflected different date, different quantity of goods, different value and showing different progressive value of clearances. The Gate Pass under which the goods were scrupulously removed also bore the signature of the same sector officer under his rubber stamp. However, the said signature of the rubber stamp was subsequently found to be fake. However, verifications were conducted at other traders ends and their statements recorded. The traders in their statements categorically stated that they received goods from the appellants under the cover of GP-Is against the Orders placed by them to the appellants and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and brand name of the appellant was seized in Dhubri (Assam), because there was an anomaly in the accompanying G.P.1 s, the later G.P.1 s showed less progressive clearance value. The appellant denied that the goods were manufactured and removed by them and seized G.P.1 s were issued by them. But they took the provisional release of the seized goods through an authorized representative. Later on some more G.P.1 s were recovered from the premises of three traders who purchased goods from the appellant, which bore same serial numbers as were submitted by the appellant with their monthly return, but with different date, different quantity of goods and different value. The progressive value shown in those G.P.1 s are also different. These G.P.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey did not receive any A/C payee cheque in their account as sale proceeds of the goods cleared under cover of fake G.P.1 s is not strong enough. Nobody ordinarily receives illegal earnings through A/C payee cheque in his account. The traders stated that they paid for the goods by A/C payee cheque through the authorized agent of the appellant. It is obvious that those authorized agent got those cheques encashed and forwarded the cash to the appellant. It is to be noted here that those representatives also included late husband of the proprietress of the appellant. Now she is also denying any relationship in business with those authorized persons including her husband. The appellant alleged that some unscrupulous persons were indulged in for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them through A/C Payee Cheques. The appellant s contention is that such cheques are not in their names. This point has been elaborately discussed by the Commissioner (Appeals) and has rightly been rejected by him on the reasoning that in case of illegal activities, the appellants would not have received any legal documents and the same have reached the appellants through the authorized representatives. The appellants have contended that the Gate Passes have been made by some unscrupulous persons as a result of heinous conspiracy. However, they have not been able to show as to why somebody would issue the Gate Passes on their behalf, in respect of goods carrying their brand name of the maufacturer. The Revenue having proved their case, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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