2012 (1) TMI 132

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..... r factory. As such, we find that though there is evidence to show that the recovery from the dealer revealed the manufacturer located at A-248, DSIDC, Narela, Delhi or at Jodhpur, they were neither visited by the officers, nor questioned. There is no direct statement or any direct evidence indicating that the goods stands manufactured by the appellant’s factory located at E-679, DSIDC Industrial Area, Narela, Delhi - recovery of records from the booking agent as well as railway receipts mentioning only quantity without any reference to name of consignor or consignee can be made the ground for demand on clandestine removal, is appropriate - Following decision of Sunrise Foods Products [2008 (9) TMI 729 - CESTAT NEW DELHI] - Stay granted.
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..... from his premises indicated the manufacturer as Shree Raj Pan Masala Pvt. Ltd., Village Banar, Jodhpur-Jaipur Highway, Jodhpur, Rajasthan. Some of the pouches of "Bombay-1000 gutkha" revealed that name of the manufacturer M/s. Sun Rise Foods Products, (A Division of Raj Exports Pvt. Ltd.), A-248, DSIDC, Narela, Delhi. Similarly, the goods recovered from the premises of another dealer in the name of M/s. Harshin Enterprises and sales bills recovered from their premises revealed manufacture of "Bombay-1000 gutkha" as Shree Raj Pan Masala Pvt. Ltd., Village Banar, Jodhpur-Jaipur Highway, Jodhpur, Rajasthan. 5. On the above basis, investigations were conducted at the appellants' premises located at E-679, DSIDC Industrial Area, Narela, D .....

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..... matter of present proceeding. Duty related to the same already stands remitted by Jodhpur factory. Further to link the un-named booking in the Railways to the applicant's clearances from their factory, without their being any evidence to that effect is, prima facie, uncalled for. Applicants' evidence on the earlier stay order in their own case reported as Sunrise Foods Products - 2009 (238) E.L.T. 519 (Tri.-Del.) observing that recovery of records from the booking agent as well as railway receipts mentioning only quantity without any reference to name of consignor or consignee can be made the ground for demand on clandestine removal, is appropriate. We find that unconditional stay was granted in that case. 8. It is also seen that the .....

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