9911796707
TMI Blog2018 (4) TMI 1444X X X X Extracts X X X X X X X X Extracts X X X X ..... lants. Adjudicating authority directed to verify all the Lorry Receipts and raise the duty demand pertaining to the Lorry Receipts in the name of M/s. R S Company only - appeal allowed by way of remand. - 50145 – 50146 of 2018 - 51115 - 51116 /2018 - Dated:- 26-3-2018 - Mr. Justice (Dr.) Satish Chandra, President and Mr. V. Padmanabhan, Member (Technical) Shri Manish Agarwal Shri Javed Khan, Advocates for the Appellants Shri S K Bansal, AR for the Respondent Per: Justice (Dr.) Satish Chandra: The present appeal is filed against the order in appeal No. 54/2016 dated 31.10.2016. This is second round of litigation.Earlier the Tribunal vide Final Order No. 257/2012 dated 6.3.2012 has remanded the matter to the Adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tnership firm who was engaged in the gutka, tobacco business. A search was conducted at the factory premises on 19.2.2000 from where it was found that scented tobacco was transported through three roadways, M/s. Sarita Roadways, M/s. Vijayant Travels and M/s. Hari Roadways Corporation. 4. It is the allegation of the Department that with the help of raw material, finished product (Gutka) was sold by the appellant in the grey market and finally, Department has made out a case for clandestine removal. Being aggrieved, the appellant has filed the present appeal. 5. With this background, we heard Shri Manish Agarwal, Shri Javed Khan and Shri S K Bansal, learned representatives for the parties and have gone through the material available on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . were separate. In the eyes of law, each firm/ business entity is a separate business entity as its assessment was separate. 10. When it is so, then we are of the view that LRs which are in the name of M/s. R S Company only will have to be adjudicated for the purpose of making the duty demand from the appellants. The rest receipts cannot be added in the hands of the appellants. 11. During the course of arguments, learned AR submits that only 6 LRs are in the name of M/s. R S Company. Hence, we direct the Adjudicating authority to verify all the Lorry Receipts and raised the duty demand pertaining to the Lorry Receipts in the name of M/s. R S Company only. No other Lorry Receipt can be added in the name of Appellants. Penalty will hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
