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TMI Blog2012 (9) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... uce the invoices showing legal purchase of the same. Apart from above, there is no other evidence indicating clandestine clearance from the factory itself. In fact Shri Ashok Jain, Director of the manufacturing unit had very clearly deposed in his statement recorded during the investigation that all the goods stands cleared from their factory on payment of central excise duty and under the cover o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at officers visited and raided one godown located in Gazipur, Delhi on 27-8-2007 and recovered Pan Bahar Pan Masala and Bahar Gutaka totally valued at Rs. 17,28,200/-. As nobody claimed the goods at the time of seizure, the goods were handed over to one Shri Bhram Dutt Tewari, a worker/labourer present at the site. Inasmuch as the goods were manufactured by M/s. Ashok Co., the statement of its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sold the goods to them under the cover of proper invoices. He also said that he has never sold any goods to any of their buyers without proper invoice. 5. Statement of Shri Jai Gopal was recorded on 8-8-2008 admitting that he has received the goods from M/s. Ashok Co. He also produced the bills of the said company, but as the Revenue has found that the bills produced by them did not cover the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed. 8. I find that the entire case of Revenue is based upon the fact that Shri Jai Gopal, the buyer of the goods could not produce the invoices showing legal purchase of the same. Apart from above, there is no other evidence indicating clandestine clearance from the factory itself. In fact Shri Ashok Jain, Director of the manufacturing unit had very clearly deposed in his statement recorde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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