9911796707
TMI Blog2014 (4) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... that they have made entries in the computer printout. We have already seen the computer printout which reflect the date, RR No., Brake mould, product, quantity, Misc. party and the buyer’s name. The product shown in said computer printout is B-1 indicating appellants brand name as Bombay 1000. Railway receipts mentioned in the said computer printout stand recovered by Revenue to a large extent. Al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... long with imposition of penalty of identical amount on M/s Shree Raj Pan Masala (P) Ltd. In addition, penalties of varying amounts stand imposed on the other applicants who are dealer/accountant of the manufacturing unit. 2. After hearing both the sides duly represented by Shri S. P. Mathew along with Shrii Ajai Singh and Ms. Asmita, Advocates for the appellants and Shri A.K. Jain, A.R. for Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tkha worth Rs.32 lakhs which were put to seizure. 4. During post seizure period the statements of various personas were recorded. During further period of investigation railway receipts mentioned in the computer printout were recovered from Railways. 5. Based upon all the above evidences, proceedings were initiated against the applicants resulting in passing of the present impugned order. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue to a large extent. All these evidences and statements of various persons indicate clandestine activity of Raj Pan Masala (P) Ltd. At this stage, we are of the view that appellants have not made out a prima facie case so as to dispense with the condition of pre-deposit of entire duty and penalty. As such, by taking into account the overall facts and circumstances of the case we direct M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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