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TMI Blog2014 (10) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... y had supplied the tobacco and supari which were recovered from the residential premises of the appellants. This is a case where there was no contest of the allegations. The actual allegations have been admitted and confessed. The activity of clandestine manufacture and clearances is clearly manifested. It is clear case of misdeclaration and suppression of production with intent to evade central excise duty to cause subterfuge to the revenue and it leaves no scope for interference in the order-in-original passed by the adjudicating authority which is also confirmed by Commissioner (Appeals) - Decided against Assessee. - Appeal Nos.2153 And 2154 of 2010 - - - Dated:- 21-3-2014 - Manmohan Singh, J. For the Respondent : Shri Devendra S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he packing materials were found. Documents were resumed and raw material, as aforesaid totally valued at ₹ 53,460/- were detained under section 110 of the Customs Act, 1962 for further investigation and verification. In the factory premises, both the machines were found running and unaccounted production of 27 polythene bags containing 78,200 pouches and 344 packed bags containing 29952 pouches of Desi Gutkha, totally valued at ₹ 49,126/- only involving Central Excise duty of ₹ 16,698/- was detected and placed under seizure and the said goods were placed under custody of Mr. Laxmi Kant Pandey S/o Sh. Surya Nath Pandey authorized representative of M/s/ K.K. Tobacco Co. under Supurdnama dt. 10.10.07. 3. Statement of Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their factory. As stated above, when the appellants were visited by the Central Excise officers, unaccounted 1100 kgs. of supari, 60 kgs. of unmanufactured tobacco and 8 rolls of laminated films rolls in residential premises was found. A diary was also recovered in the residential premises on 10.10.2007 wherein the details of clandestine production during 22.5.07 to 29.5.07 showing production of 5570 kgs. of gutkha calculated to be 37,13,333 pouches involving central excise duty of ₹ 6,31,267/- was detected. The fact of recovery was admitted by Shri Laxmi Kant Pandey, son of Surya Nath Pandey who confessed to be the actual person, looking after the affairs of the company. Further enquiries made at the supplier's end who supplied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xmi Kant Pandey, brother of Shri K.K. Pandey, proprietor of the said firm confessed that he was the actual person looking after the day to day affairs of the company. It was also confirmed that the production and clearance recorded in their residential premises was correct and he also testified the details of the production and clearances. It was confirmed that the production was cleared clandestinely without payment of duty. 9. It is also evident from the statements of Shri Mahesh Kumar and Shri Shobh Nath that they had supplied the tobacco and supari which were recovered from the residential premises of the appellants. This is a case where there was no contest of the allegations. The actual allegations have been admitted and confessed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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