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TMI Blog2018 (1) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... duty by procuring packing machines illegally and installing the same at the premises at Libaspur and getting gutka manufactured and packed in the said premises - The entire activity has been carried-out and financed by S/Shri Chander Kumar Gupta and Himanshu Gupta. Consequently, their role in the evasion of excise duty stands fully established - penalties imposed on S/Shri Chander Kumar Gupta and Himanshu Gupta upheld. Cross-examination of witnesses - Held that: - the witnesses, whose cross-examination have been sought, have voluntarily given the statements. Since all the witnesses were under the control of the appellants, offering them for cross-examination will not serve any purpose since the witnesses can be easily manipulated to den ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll as packed gutka was found in ready-to-dispatch condition. Shri Chander Gupta was the Director of M/s MRTPL. He claimed to have resigned from the Directorship on 15.07.2009 before the raid proceedings. Shri Himanshu Gupta, son of Shri Chander Kumar Gupta, was identified as the person looking after the illegal activities of manufacturing and clearing gutka without payment of excise duty, since his father, Shri Chander Kumar Gupta was ill and suffering from tongue cancer. At the end of the investigation, the department came to the conclusion that the raw material mix for making gutka was prepared at the factory premises of M/s MRTPL and the same was transferred to the premises at Libaspur, Delhi clandestinely and using such raw material, gu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e continuing as Directors of M/s MRTPL. Accordingly, it was submitted that Shri Chander Kumar Gupta was not involved with the affairs of M/s MRTPL and penalty imposed on him was not justified. III) The impugned order has been passed in gross violation of the principles of natural justice. The impugned order has been passed on the basis of statements of certain employees whose cross-examination has been disallowed by the Commissioner. This amounts to violation of provision of Section 9D. Iv) The investigation has failed to link whether Shri Chander Kumar Gupta or Shri Himanshu Gupta with the purchase of two machines found operating at Libaspur. Since there is nothing implicating the appellants to the alleged evasion, the penalties impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f various persons including S/Shri Jitender Yadav, Vinay alias Rajan and Gunjan alias Nand Kishore at the premises situated at Libaspur, Delhi. All these people, working in the above premises, confirmed that the raw material mix was being received from the factory premises at M/s MRTPL, and was used for making and packing gutka with brand name Pan King . The statements clearly establish the clandestine manufacture of gutkha at the premises at Libaspur out of the raw material mix received from M/s MRTPL factory. The statements of S/Shri Ashok Singh, Ramisuddin, Ram Babu, Sharwan Tiwari - various persons working at the factory premises of M/s MRTPL - confirmed the fact that even though all the packing machines at the factory of M/s MRTPL wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate in the investigation. 10. After perusal of the record of case, we are of the view that sufficient material has been brought on record by Revenue in their investigation, to establish the fact that S/Shri Chander Kumar Gupta and Himanshu Gupta have master-minded the evasion of excise duty by procuring packing machines illegally and installing the same at the premises at Libaspur and getting gutka manufactured and packed in the said premises. It has been clearly established that raw material mix for such gutka was prepared in the M/s MRTPL factory and transferred to Libaspur. The entire activity has been carried-out and financed by S/Shri Chander Kumar Gupta and Himanshu Gupta. Consequently, their role in the evasion of excise duty sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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