9911796707
TMI Blog2005 (11) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... ts manufacture cut tobacco, an excisable commodity on job work on behalf of 12 cigarette manufacturers. The raw tobacco is supplied by the cigarette companies to the appellants. After converting the raw tobacco to cut tobacco, the same are cleared to the cigarette manufacturers. The cut tobacco intended for use in the manufacture of cigarettes is entitled for concessional rate of duty vide Notification No. 356/86-C.E., dated 24-6-1986 and procedure under Chapter X should be followed. Revenue conducted certain investigations, which revealed that the appellants were indulging in removal of cut tobacco without payment of Central Excise duty. In the impugned order, the adjudicating authority has confirmed a demand of Rs. 5,20,200/- against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y two demands confirmed in the Adjudication Order. The one relates to the removal of 200 bags of cut tobacco without payment of duty. On this, there is no serious challenge from the appellants. As regards, the second demand in the same order in original, it relates to 700 bags of cut tobacco alleged to have been removed without payment of duty. The learned advocate contended that there is absolutely no evidence to show that these 700 bags have been cleared from the premises of the appellant without payment of duty. The learned advocate said that the appellant used to send the cut tobacco to the godown of M/s. Juneja Transport and M/s. Juneja Transport would arrange vehicles to transport the cut tobacco to the premises of the manufacturers. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... investigation are as follows : Vehicle No. Date Name of the Supplier of Vehicle Destination No. of Bags Value Duty MUJ 2365 9-10-95 UP Nagpur Roadways Varanasi 200 231200 520200 MP 17 7211 11-10-95 -do- -do- 200 231200 520200 UMO 8478 27-10-95 UP Andhra Kanpur 100 115600 260100 MIK 1355 29-10-95 Punjab Motor Varanasi 200 231200 520200 The Revenue relies mainly on the statement of Shri Juneja. The fact that these goods have been transported to Varanasi and Kanpur is not denied. Revenue comes to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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