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TMI Blog2012 (11) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... he proprietor of M/s. K specifically states that they had purchased these goods from assessee and statements recorded from the personnel of assessee company clearly indicate that assessee never dealt with R Ltd directly. Goods were supplied through their dealer M/s. K. If that be so and if the evidence as regards receipt of goods on valid documents from M/s. K were produced, lower authorities should have considered that evidences in proper perspective. Be that as it may, it can be seen from SCN, that the goods which were purchased by M/s. K was duty paid as per the report of Superintendent of Central Excise having jurisdiction over the factory premises of assesse. In view of the forgoing, impugned order to the extent it confirms demand on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce dated 01.01.2001 was issued to M/s. Chetna Zarda Company, M/s. Rahul Trading Company, M/s. Kripa Tobacco Marketing Company, Shri Mukesh S. Jatania, Partner of M/s. Chetna Zarda Company, Shri Kamlesh Singh, Godown Incharge of M/s. Rahul Trading Company, Mrs. Lilaben P. Rajput, Proprietor of M/s. Rahul Trading Company and Shri Kalpesh Thakkar proprietor of M/s. Kripa Tobacco Marketing. The said show cause notice was adjudicated vide impugned OIO wherein the adjudicating authority confiscated the seized goods with an option to redeem the same on payment of redemption fine of Rs. Eight lakhs and appropriate duty of excise. He imposed penalty of Rs. 5,18,020/- on M/s. Chetna Zarda Company, Rs. Two Lakhs on Shri Mukesh Jatania and Rs. One lakh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the goods, which are found in the Rahul Trading Company s premises, were duty paid goods. He would take me through the impugned order in original and more specifically, internal page No. 10, wherein it is recorded that M/s. Rahul Trading Company had produced the purchase invoices in support of the goods which were lying in the godown. He would also take me through the show cause notice, paragraphs 6, 7 and 8 and submit that these vital documents which were in favour of the appellants herein, were not relied upon by the department and they were not given to them for defending their case. It is also his submission that the diaries which were recovered from M/s. Rahul Trading Company were never given to the appellant for defending their c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oices, copies of which produced by M/s. Rahul Trading Company on 07.7.2000 . This finding of the adjudicating authority indicates that M/s. Rahul Trading Company, from whose godown the goods were seized on 05.7.2000 had produced some evidences in support of their contention that the goods lying in their godown were duty paid. I see further that the said show cause notice issued to the appellant for demand of the duty specifically in paragraphs 6 to 8, summarizes the investigation carried out by the lower authorities and statements recorded by them. I reproduce the same:- 6. Whereas, M/s. Rahul Trading vide letter dated 14.7.2000 submitted photocopies of bill No. KTM/G/264 dated 17.6.2000, KTM/G/4286 dated 30.6.2000 issued by M/s. Kripa To ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ish direct co-relation between batch number of the goods and the duty paying document. It can be seen from the above reproduced paragraphs of show cause notice that M/s. Rahul Trading Company specifically produced invoices of M/s. Kripa Tobacco Marketing and statements recorded from the proprietor of M/s. Kripa Tobacco specifically states that they had purchased these goods from M/s. Chetna Zarda and statements recorded from the personnel M/s. Chetna Zarda Company clearly indicate that Chetna Zarda never dealt with M/s. Rahul Trading Company directly. Summing up all the evidences would mean that M/s. Chetna Zarda Company had never supplied the goods directly to M/s.Rahul Trading Company but were supplying the same through their dealer M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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