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TMI Blog2013 (12) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... ceipt of unaccounted cut-tobacco or receipt of tissue paper from M/s. Pamwi Tissues, against cash which do not stand reflected in their accounts are indicative of the activities of the franchise units - all the appellants directed to deposit 25% of duty amount as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted. - Appeal No.E/3396/2010-Ex[DB], Appeal No.E/3397/2010-Ex[DB], Appeal No.E/3678/2010-Ex[DB], Appeal No.E/3935/2010-Ex[DB], Appeal No.E/3937/2010-Ex[DB], Appeal No.E/3963/2010-Ex[DB], Appeal No.E/3965-3966/2010-Ex[DB], Appeal No.E/3806/2010-Ex[DB] - Stay Order Nos.59907-59915/2013 - Dated:- 27-11-2013 - Mrs. Archana Wadhwa and Mr. Manmohan Singh, JJ. For the Appellant : S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GTC. Acting on an intelligence that franchise units of M/s. GTC are indulging in evasion of central excise duty by removing goods in a clandestine manner, their units were visited by Directorate General of Anti-Evasion officers on 08.06.1993. The documents maintained by the said franchise units as also by M/s. GTC were examined and during the course of further investigations, statements of various persons were recorded. As a result of scrutiny of records and the evidences collected during the further investigations, Revenue entertained a view that the franchise units were raising subsequent invoices bearing same serial numbers to M/s. GTC, in respect of which, though the goods were cleared but the duty were not paid. It was also found that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on more than one occasion in respect of a particular bill, the payments have been made that many times to that franchise unit. Similarly, statements of various persons were also recorded. 4. Clarifications were made from the concerned banks and statements of bank officials were recorded, which revealed that the bill discounting facility is not merely a financing facility and that the bill transacted between the franchise units of M/s. GTC and M/s. GTC were not the accommodation bills but the same represented the transactions of genuine nature, that is the facility was for actual physical movement of the goods from the sellers to the buyer and the buyer has to give acknowledgement of receipt of goods on the sale documents before these co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other relevant evidence on record in the shape of identification of raw-materials, suppliers, transporters, marketing set up, etc. In the absence of which, the allegations of clandestine activities cannot be upheld. It stands strongly contended that during the relevant period there was a physical control over the cigarette manufacturers and the Revenue officers were duly visiting their premises on regular basis. Surprise checks were also conducted and no untoward activity was detected by the officers. Ld. Advocate submits that as per the provisions of Cigarettes manual the appellants have to follow a particular procedure for manufacture and clearance of cigarettes which procedure blocks all the loopholes for clandestine activities of any m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allow the stay petition unconditionally. The fact of bank discounting of various invoices on more than one occasion stands admitted by the appellants. Their only defence is that such bank discounting was being done by M/S. GTC in respect of same invoices through various banks, with a purpose to facilitate finances from the banks or other financial institutions. However, we find that as clarified by the banks, such bank discounting can only be adopted on being satisfied that the goods covered by a particular invoice are actually received by the buyer. Further, the fact that in some of the invoices having the same serial number, the amounts billed were different, also indicated that one serial number invoices was being used by the franchise u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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