9911796707
TMI Blog2011 (7) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... f Sapath brand Gutka and 500 pouches of 1 gm. each of desi brand Gutka, totally valued at Rs.1,00,914/- for which the appellant at that time could not give any explanation. The same was, therefore, placed under seizure. On checking stock of the raw materials, shortage in respect of the stock of supari, katha, perfume, menthol and lamination rolls was detected. In particular, there was shortage of 456.335 Kgs. of supari vis-a-vis the balance in the Form-IV register. The officers also checked the raw materials purchase records and it was found that while during the month of June, 1998, 3016.9 Kgs. of supari had been purchased from M/s. R.D& Co. under three challans, there were no entries regarding the same in the Form-IV register. Though the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner vide Order-in-Original dated 14.02.2000 by which pan masala pouches under seizure were confiscated with option to be redeemed on payment of fine of Rs.20,000/- ; duty demand of Rs.4,96,179/- was confirmed alongwith interest and penalty of Rs.10,000/- was imposed on the appellant. 3. On appeal to the Commissioner (Appeals), the Asstt. Commissioner s order was upheld. It is against this order of the Commissioner (Appeals) that this appeal has been filed. 4. Heard both the sides. 5. None appeared for the appellant though a notice for hearing had been issued to them well in time and the same has also been acknowledged. Therefore, sofar as the appellants are concerned, in accordance with provisions of Rule 21 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brand gutka were found unaccounted vis a vis balance in the RG-1 Register for which the appellant have not been able to give any explanation. This non-accountal of pan masala pouches has to be looked at in the background of shortage of 456.35 kgs. of supari and non-accountal of 3016.90 kgs. of supari purchased from R.D. & Company, Lucknow. Though the appellant deny having purchased 3016.90 kgs. of supari from RD& Company, on enquiry with their Accountant, he has confirmed the supply of this 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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