9911796707
TMI Blog2019 (6) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... LD THAT:- There were no evidences to establish that the confiscated goods were cleared by the appellant without payment of duty and therefore the duty liability cannot be fastened on the appellant - demand set aside - penalties also set aside - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... esof M/s.Laxmi Agencies, Ghatkopar, Mumbai and at Laxmi Chicken Centre, Ghatkopar, Mumbai on the reasonable belief that they were dealing with Pukar brand gutkha manufactured by DTC. At Laxmi Chicken Centre, officers recovered a note book wherein certain payment details were mentioned for the period from July 2006 to December 2006. The said note book was seized by officer under Panchnama on 28.02. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lakh pouches of Pukar Gutkha valued at ₹ 6 Lakh were seized on 30.30.2007. Further investigation were carried out and statement was recorded. Statement of Shri Rajesh Ranjan Shettia of M/s.Balaji Freight Carriers was recorded on 01.03.2007. Further statement of Udai Chand Chaurasia, Proprietor of M/s.Udai Traders, Lucknow was recorded on 28.02.2007 who denied that the goods were ever sold by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not carried out any investigation in respect of goods on which duty was paid by the appellant during the relevant period and did not establish that the goods which were impugned in respect of said Final Order were different than the goods on which duty was paid and also pointed out that the appellant had all along submitted that he did not have any arrangement for clearance of goods to any oth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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