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TMI Blog2015 (1) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... the Pan Masala/ Gutkha under the brand name of Suhana . In addition penalty of identical amount of Rs. 1,00,00,000 /- stand imposed on him. 2. After hearing both the sides, we find that the premises 24 MIG, Juhi Hari Colony, Kanpur which was owned by the present appellant was put to search on 03/11/11 and one FFS pouch packing machine was found to be installed in the first floor of the said premises. The said premises at the first floor were found to be locked from outside and the lock was broke open in the presence of witnesses and two workers named Munna Lal and Ramesh were found to be working on the said pouch packing machine. Statement of the said two workers were recorded wherein they deposed that they are working for the appellant, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, proceedings were initiated against the appellant which culminated into the impugned order confirming demand and imposing penalty on the findings that the machine found to be working in the first floor of the premises was in fact belonged to the present appellant and the goods manufactured therein were being cleared without payment of duty. 8. Learned Advocate appearing for the appellant has drawn our attention to the entire facts and has reiterated his stand that the said premises were given on rent to Shri Vijay Mishra under the rent deal dated 10/10/11. He has also drawn our attention to the fact that the Revenue has not done proper investigations to catch hold of Shri Vijay Mishra who has vanished after the raid. As regards the supar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is further corroborated from the fact of recovery of roasted supari and the oven from the residential premises of the appellant. Accordingly, he submits that the appellant be directed to deposit the duty amount. After appreciating the submissions made by both the sides and after going through the impugned orders, we find that a lot of evidence is required to be scrutinized and examined before arriving at a final verdict. The fact that Shri Vijay Mishra has not been found by the Revenue nor has been produced by the assessee and his address had been found to be fake, coupled with the evidence of recovery of supari and oven machine from the residential premises read with the statements of the workers, tilt the weight of the evidence towards th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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