9911796707
TMI Blog2018 (11) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, the facts of the present case are that based on intelligence that an illegal and unregistered factory was engaged in the manufacturing and clandestinely removing pan masala and guthka from a premises located at Koli Farm, Pavan College Road, Kolar, Karnataka resulting in evasion of central excise duty, Directorate General of Central Excise Intelligence (Hqrs.), (DGCEI) conducted searches at various premises in Kolar, Karnataka and Guntur, Andhra Pradesh on 30/05/2017 and during the search, which was conducted at the said unregistered factory in the presence of two independent witnesses, found some machineries at the said premises. The officers also found three trucks / vehicles parked in the courtyard of the said factory premises bearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to dispose of his representation in accordance with law after giving an opportunity of hearing. Thereafter the appellant submitted affidavit of the original owner of the vehicles and also the documents showing subsequent purchase and an attempt to get transfer of ownership of the vehicles in the name of the appellant. Thereafter the appellant received a letter from the DGCEI to join the investigation and to tender the statement. The appellant's statements were recorded on 01/05/2018 and 02/05/2018. Thereafter personal hearing was granted to the appellant on 01/06/2018. During that hearing, appellant filed the written submissions and the original letter dt. 05/05/2017 issued by the RTO, New Delhi as per the direction of the adjudicating auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the vehicles and hence the impugned order is in contravention of the directions of the Hon'ble High Court. It is his further submission that once the original owner herself issues no objection for release of vehicles in the name of the subsequent purchaser, the vehicles should be released to the subsequent purchaser as otherwise it amount to holding vehicles in illegal custody in contraventions of the provisions of the Central Excise Act. The learned counsel also submitted that the vehicles are no way either connected with the alleged evasion of duty or were carrying any goods in contraventions of the provisions of the Central Excise Act. The appellant being the registered assessee with the GST commissionerate and is paying the tax on r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Hon'ble High Court directed the appellant to produce affidavit of the original owner before the authorities for provisional release of the vehicles. But in spite of the affidavit of the original owner filed by the appellant, the respondent did not provisionally release the vehicles simply on the ground that the appellant has not become its owner so far. Further I find that the appellant has produced on record the cash receipts vide which he has made full payment to the owner of the vehicles and has also placed on record the delivery note of the vehicles taking possession of the vehicles and produced application whereby he has applied for transfer of the vehicles. Having furnished all these documents which clearly show that though he becom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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