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TMI Blog2003 (12) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi. 2. Shri L.P. Asthana, learned Advocate appeared for the Appellants and Smt. Radha Arun, SDR appeared for the Revenue. 3. Shri Asthana stated that M/s. Deccan Tobacco Processors Ltd., Hyderabad (hereinafter referred to as DTPL) supplied processed cut tobacco to various franchise units or job workers of M/s. GTC Industries Ltd., Mumbai. M/s. Tirupathi Cigarettes Ltd., Varanasi (hereinafter referred to as TCL) are one such franchise of GTC Industries Ltd. M/s. DTPL cleared cut tobacco to M/s. TCL at concessional rate under Notification No. 356/86-C.E., dated 24-6-1986 after following Chapter X procedure. M/s. TCL had made arrangements to transport the cut tobacco from Hyderabad with their transporters namely M/s. Juneja Transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nama mentions the serial number on the bags as 14710 to 14824. All the relevant documents were taken by the Central Excise Officer. Another 230 bags of cut tobacco covered by AR3A No. 9/95, dated 15-4-1995 and 11/95, dated 15-4-95 and respective invoices loaded in a truck from godown in Shivpur on way to the factory of M/s. TCL for re-warehousing were also seized by the Excise Officer. Another quantity of 690 bags of cut tobacco pertaining to the remaining 6 AR3As which were stored temporarily in a godown outside the factory by arrangements with the transporter, during the period the factory of M/s. TCL was closed, were also seized by the Excise Officers. Shri L. P. Asthana stated that the value and quantity of the 9 consignments of cut tob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad to Varanasi. No investigation has been made with regard to Truck Numbers on which the 9 consignments were transported from Hyderbad to Varanasi via Jabalpur, Nagpur. The Panchanama dated 16-6-95 for seizure of goods having no mention as alleged in Paras 5 and 6 of the Show Cause Notice that detected bags affixed with the label GTC Industries, Bombay - J. K. Cigarettes Ltd., Jammu; Kanpur Cigarettes Ltd., Kanpur. No Panchanama was prepared after seizure of such marking or any mention of number of bags on which such markings were seen or number of bags without such marking. Omission on the part of the representative of the Transport company to tally labels with AR3As at the time of taking delivery of consignments from DTPL does not mean th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 29-4-1995 of M/s. DTPL, Hyderabad and GR No. 310, dated 29-4-1995 issued by M/s. Juneja Transport Company, Kanpur. Shri Dinesh also told him that loaded goods are coming from Allahabad, (ii) the marking and batch number on the bags were not tallying with those mentioned in the documents or were missing altogether, (iii) Details of Transport vehicle were not matching with those mentioned in documents. For confiscation of 7,820 Kgs of cut tobacco contained in 230 bags, the Commissioner has relied on the statement of Rakesh Mishra, Khalasi of Truck No. UP-65H-0167, recorded on 15-6-1995 wherein he said that the goods were loaded from godown and driver of the truck has fled away. For confiscation of 22,765 Kgs of cut tobacco contained in 690 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cigarette factory was in physical control and the cut tobacco was being transported in AR3As procedure after execution of bonds for due to arrival of the cut tobacco at the destination by following Chapter X procedure. We find from the panchanama drawn for seizure of 115 bags of cut tobacco on 15-6-1995, the marks and numbers as shown in the AR3As covering this consignment are also as shown in the panchanama. Therefore, it cannot be said that these goods are substitute. The only difference is that the vehicle number shown in the clearance documents at the factory of M/s. DTPL, Hyderabad is different from the vehicle from which these goods were unloaded at Varanasi. In the other two cases of seizure at Varanasi, the panchanama drawn at the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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