2021 (8) TMI 1225

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..... etor of Shri Ajay Adwani. These facts were never disputed by the appellants. Moreover, they have made a inculpatory statements. On the basis of that the statements they have been implicated in the matter by alleging the appellants are involved in clandestine removal manufacture and removal of goods - the Hon‟ble Apex Court in the case of COMMISSIONER OF C. EX., MADRAS VERSUS SYSTEMS COMPONENTS PVT. LTD. [ 2004 (2) TMI 65 - SUPREME COURT] has held that what is admitted need not to be proved. In this case, the appellant has admitted the excess stock found during the course of investigation has been procured through illicit manner, in that circumstances, revenue need not to prove that the raw material and finished goods recovere .....

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..... failed to produce any document to show lawful purchase and possession of such excess raw-material. On the same day, a search was conducted at the premises of M/s Sharda Traders. During the course of search, 4,08,000 cigarettes packets of Hitler Brand‟ of 69mm were found and Indian currency of ₹ 19 lakhs was also recorded. Shri Ajay Adwani stated that the Hitler Black Brand 69mm filter cigarettes are manufactured by M/s Karsh Enterprises‟ and sold in cash without invoice and without payment of duty. He also stated that the recovery of cash of ₹ 19 lakhs is the sale proceed of cigarettes purchased and sold by them without any invoice and details of which were not recorded in their books of account. On the basis of v .....

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..... submission made by both sides and documents placed before me, the facts of the case which are in dispute are that during the course of investigation, excess tobacco of 210 kg alongwith other material for manufacturers Hitler Black‟ Brand Cigarettes were found at the premises of M/s Karsh Enterprises and production was going on. Further, 4,08,000 cigarettes packets of Hitler Brand of 69mm and unaccounted cash was found at the premises of M/s Shardha Traders, Raipur proprietor of Shri Ajay Adwani. These facts were never disputed by the appellants. 8. Moreover, they have made a inculpatory statements. On the basis of that the statements they have been implicated in the matter by alleging the appellants are involved in clandestine .....

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