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2012 (1) TMI 132

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..... elhi or at Jodhpur, they were neither visited by the officers, nor questioned. There is no direct statement or any direct evidence indicating that the goods stands manufactured by the appellant’s factory located at E-679, DSIDC Industrial Area, Narela, Delhi - recovery of records from the booking agent as well as railway receipts mentioning only quantity without any reference to name of consignor or consignee can be made the ground for demand on clandestine removal, is appropriate - Following decision of Sunrise Foods Products [2008 (9) TMI 729 - CESTAT NEW DELHI] - Stay granted. - E/1986, 2010 and 2037-2039/2010 - Stay Order Nos. 316-320/2012-EX(BR)(PB) - Dated:- 31-1-2012 - Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. Shri S.S. S .....

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..... Masala Pvt. Ltd., Village Banar, Jodhpur-Jaipur Highway, Jodhpur, Rajasthan. Some of the pouches of Bombay-1000 gutkha revealed that name of the manufacturer M/s. Sun Rise Foods Products, (A Division of Raj Exports Pvt. Ltd.), A-248, DSIDC, Narela, Delhi. Similarly, the goods recovered from the premises of another dealer in the name of M/s. Harshin Enterprises and sales bills recovered from their premises revealed manufacture of Bombay-1000 gutkha as Shree Raj Pan Masala Pvt. Ltd., Village Banar, Jodhpur-Jaipur Highway, Jodhpur, Rajasthan. 5. On the above basis, investigations were conducted at the appellants premises located at E-679, DSIDC Industrial Area, Narela, Delhi. As a result, the statements of various persons were recorded .....

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..... itted by Jodhpur factory. Further to link the un-named booking in the Railways to the applicant s clearances from their factory, without their being any evidence to that effect is, prima facie, uncalled for. Applicants evidence on the earlier stay order in their own case reported as Sunrise Foods Products - 2009 (238) E.L.T. 519 (Tri.-Del.) observing that recovery of records from the booking agent as well as railway receipts mentioning only quantity without any reference to name of consignor or consignee can be made the ground for demand on clandestine removal, is appropriate. We find that unconditional stay was granted in that case. 8. It is also seen that the appellants have already deposited an amount of Rs. 50 lakhs out of total dema .....

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