9911796707
TMI Blog2011 (3) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... dal, JJ. Present for the Appellant: Shri Manish Sharma, Advocate Present for the Respondent: Shri K.P.Singh, SDR PER: ASHOK JINDAL This appeal is filed by the appellant against the impugned order wherein the penalty of Rs.75,000/- has been confirmed under Rule 26 of Central Excise Rules, 2002. 2. The brief facts of the case are that the appellant is an authorized signatory in M/s.Kishore Tobacco Company who is engaged in the manufacture of flavoured chewing tobacco with brand name of Shivdata Zafrani Patti . During the course of search a shortage of finished goods were found. Some kaccha slips were also recovered from the factory premises and thereafter panchnama was drawn and the statements were recovered. On the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and hence the penalty imposed by the adjudicating authority is absolutely correct. He further submits that although the Commissioner (Appeals) somehow in his order made observation that he is not the master behind the whole episode. From the order, it is clear that the Commissioner (Appeals) has found that the appellant played active role in clandestine removal of the goods. Hence, the impugned order is to be confirmed. 5. Heard and considered. 6. I have gone through the submissions made before me by both the sides and perused the records also. I find that the case against the appellant has been made out on the basis of the statement recorded during the course of investigation of the appellant himself. The statement of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aration of any invoice due to market pressure. On being confronted with the unaccounted production slips recovered during the search, Sh.Subhash Srivastva admitted that the goods mentioned in the said production slips were manufactured in M/s.Kishore Tobacco Company and the said slips were prepared by him; that the goods mentioned on the said slips were not entered in their DSA register; that the goods mentioned on the said slips were sold in cash from their factory on the dates mentioned thereon, without issuance of any invoices; that he was not having the names and addresses of the parties to whom the said goods were sold since the goods were sold in cash; that all other production slips were fully accounted for by them; that they have so ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
