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TMI Blog2019 (2) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... e said bilties/GRs should be treated as if the said goods were booked by the respondent-assessee - The record further reveals that the statements of various persons were recorded under duress and all the submissions made therein were retracted by the witnesses and during the cross examination they had also stated that the statements were recorded under pressure by the officers. The Tribunal after perusal of the records and materials available has recorded findings of fact that the Revenue were using GRs repeatedly for framing charges against various assessees of manufacturers of Gutkha without connecting the GRs with the goods manufactured by the particular assessee on the basis of particulars of goods stated in the GRs. It was also noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in law to take into consideration the fact that when any person is involved in illegal activities, he will not maintain authentic records of the illegal activities or manufacture being done by him? (3)Whether on the facts and circumstances of the case the Tribunal has erred in law to take note/consider that the private records relied upon were corroborative evidence? The facts giving rise to the present appeal are that the respondent-assessee was a company registered under the Indian Companies Act and is engaged in the business of manufacture and sale of of Pan Masala/ Gutkha, bearing brand names of 'Gagan' and 'Patel', falling under Chapter Sub- Heading 2404.90 of the First Schedule to the Central Excise Tariff Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n recovered from either at the time of search conducted at the business premises of M/s K.P. Pan Flavours, Kanpur or M/s Ashwini Tobacco Pvt. Ltd or M/s Kurele Fragrances (P) Ltd. It has further alleged that on the basis of the statement made by the transport company, i.e. M/s Vinod Forwarding Agency and no document has been seized from the business premises of the respondent assessee which could suggest any clandestine removal of Gutkha. The Commissioner, Central Excise and Service Tax, Kanpur by its order dated 31.3.2010 has confirmed demand of Central Excise Duty amounting to ₹ 70,45,596/- under section 11 A(1) of the Central Excise Act, 1944 ( in short the Act) and equal amount of penalty under Rule 25 of the Central Excise Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he last court has also recorded findings of fact that the bilties/GRs which were recovered from M/s Vinod Forwarding Agency in the year 2004 and were lying with the Revenue and same were used for issuing the show cause notice in the present proceedings. The Tribunal after perusal of the records and materials available has recorded findings of fact that the Revenue were using GRs repeatedly for framing charges against various assessees of manufacturers of Gutkha without connecting the GRs with the goods manufactured by the particular assessee on the basis of particulars of goods stated in the GRs. It was also noticed by the Tribunal in the impugned order that there was no investigation conducted about procurement of raw material of allegedly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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