2014 (5) TMI 910

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..... d that:- Entire case of the revenue is based upon by the recovery of the goods from the godowns, which the present respondent has specifically denied any connection with. The revenue case is that the said goods have been clandestinely manufactured and cleared by the respondents. There is virtually no evidence lending any credence to the said allegation. On the contrary, certain persons have surfac .....

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..... d by Shri M.S. Negi learned DR appearing for the appellant and Ms. Seema Jain, learned advocate appearing for the Revenue. I find that the issue required to be decided in the present appeal is as to whether the goods found stored in the various outside godowns are the goods clandestinely manufactured and cleared by the respondents M/s. Kuber Tobacco Products Pvt. Ltd. and M/s. Kuber Khaini Pvt Ltd .....

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..... claimed the ownership of the seized goods and submitted that they were buying the same from many workers working in different factories and they were not aware whether the same were duty paid or not. 3. The revenue s claim is that the statements of the authorized representative do not disclose the correct facts inasmuch as Shri Akhil Jain another authorized representative, had deposed that the .....

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