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TMI Blog2011 (7) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... his quantity. Therefore, it is clear that 3473.25 kages of supari has been used for manufacture of pan masala which has not been accounted for. The fact that the appellant were induling in clandestine removals without payment of duty is also confirmed by the recovery of delivery receipts issued by M/s. Narayan Transport Company, whose proprietor, Shri Harish Chandra Singh has confirmed having received the consignment of pan masala from the appellant for transportation - unaccounted gutka pouches has been rightly confiscated and duty demand of Rs.4,96,179/- has been rightly confirmed against them and penalty has been rightly imposed on them. - 1265 of 2005 - - - Dated:- 4-7-2011 - Shri Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ans. Some delivery receipts of M/s. Narain Transport Company were also recovered from the appellant s premises under which 57 bags of Pan Masala have been despatched. On enquiry with Shri Harish Chandra Singh, Proprietor of Narain Transport Company he confirmed that the said gutka, pan masala had been booked by the appellant and that the same had been booked by Shri Kamaluddin. The department was of the view that since in 3473.25 Kgs. of supari had not been accounted in Form-IV Register, and from this supari, 4961.785 kgs. of pan masala could be manufactured, from which 24,80,892/- pouches of 2 gm. each could be manufactured, this much quantity of pan masala pouches had been cleared clandestinely without payment of duty and duty chargeable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant were indulging in duty evasion by clandestine clearances is clear from the facts that (a) at the time of visit of the officers to the factory a large quantity of Gutka pouches had been recovered for which the appellant had not given any explanation, (b) there is unaccounted purchase of 3016.90 kgs of supari and unexplained shortage of 456.335 kgs. of supari, total unaccounted quantity being 3473.25 kgs. sufficient for manufacture of huge quantity of pan masala pouches and (c) There are record of transport company regarding removal of pan masala in respect of which no invoices had been issued. She, therefore, pleaded that there is no infirmity in the impugned order. 7. We have carefully considered the submissions on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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