9911796707
TMI Blog2017 (1) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... aj Exports Pvt. Ltd. and were manufacturing Gutkha with brand name Bombay 1000 in their factory at E-679 DSIDC, Industrial Area, Narela, Delhi. They were paying royalty @ 1% for using the said brand name to Shri Arun Joshi, who was owner of the brand name. The Gutkha was sold through various dealers one of which was M/s Raj Global Trading Co. whose proprietor was Mr. Girish Thampy. 2. Officers of DGCEI, suspecting evasion of duty by resorting to clandestine removal of Gutkha manufactured by the Appellant, searched the Appellant s above factory at Narela and various other premises of dealers in Kerala, who were dealing in Gutkha including the premises of the aforesaid M/s Raj Global Trading at Mumbai and the residential premises of Shri Raj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese appeals. 5. The present appeals have been filed by M/s Sunrise Food Products as well as all the others on whom penalties have been imposed. 6. The period involved in the present case is from 1.1.2006 to 14.10.2006 and is only against Delhi Unit. The appellants manufactured Gutkha by utilizing machinery till April 2007 at Delhi and then shifted this machinery to Jodhpur. The alleged clandestinely manufactured and cleared goods were transported through Railways by loading those goods at Railway Station in Wazirpur Industrial Area. The Railway Receipts (RR s) in this regard were recovered from different stations in Kerala, showing that the goods ware loaded at the Railway Station in Wazirpur Industrial Area. Recovery of empty boras with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely emphasized in support of the findings in the impugned order, none of these are relevant inasmuch as the said quantities of Gutkha were manufactured by another manufacturer Viz. M/s Shree Raj Pan Masala Pvt. Ltd., Jodhpur. No incriminating evidence was recovered under the Panchanama drawn at the premises of the Appellant nor any reliance is placed on the same in the findings of the Commissioner. b) The entire demand has been confirmed and quantified on the basis of Railway Receipts recovered during the investigation. However, Revenue has not established through statements or otherwise that these Railway Receipts were for Gutkha manufactured and cleared clandestinely from the appellant s, Narela factory. Consequently, the demand cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that consignments sent by rail did not figure in the statutory records of the appellant. iii) He also submitted that in case of clandestine activity, it is unfair to expect recovery of complete documents evidencing every step of the way. His submission is that clandestine removal can be established only by circumstantial evidence. He also relied upon several case laws in support. 11. We have heard both sides and perused the records. The case for clandestine evasion is based upon the evidence in the form of Railway Receipts. Most of these Railway Receipts have been recovered from Railway offices in Kerala. This Railway Receipts are the only basis for quantification of demand. These Railway Receipts indicate that goods were booked from Wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Though these contain the details of clearances of Bombay 1000 Gutkha , from such print outs, it is not coming forward to which unit the goods pertain to. Before making use of such a computer statement as evidence, the authenticity of such data needs to be established and it has to be linked through tangible evidence to the appellant s factory in Narela. Only after such confirmation, can such evidence be admissible. We find that, it is not specifically admitted that such computer data is pertaining to clearances from the appellant. In the absence of such confirmation, such data cannot be used against the appellant. 14. The demand of Excise duty has been made on the basis of allegation that the appellant has manufactured and cleared Gutkha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
