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2014 (3) TMI 201 - AT - Central ExciseClandestine removal - manufacture of ‘Vimal’ brand gutka and zarda - statements of various authorized representatives of the transporters were recorded - Revenues case is mainly based upon the evidences collected at the transporter’s end - Held that:- The presence of 120 machines against the declared number of 65 machines can be the supporting evidence if there is other cogent evidence of unaccounted manufacture and clearance of gutka by VCPL. It may not be out of place to mention here that the period involved in the present appeals is prior to compounded levy based on the number of machines installed and as such, the number of machines installed in the factory is not a relevant factor. In respect of appeals filed by VCPL and its Director, Shri H. Sunder, only duty demand of ₹ 6,93,285/- along with interest under Section 11 AB and penalty of equal amount under Section 11 AC is upheld. The remaining duty demand against VCPL including the duty demand on 9 bags of gutka seized from office of M/s. Harsh Transport Co. at Bhopal and 30518 pouches of Vimal gutka seized from Shri Lakshmi Prakash Gupta, Seoni, interst thereon and penalty under Section 11 AC is set aside. The penalty under Rule 26 of Central Excise Rules on Shri H. Sunder is reduced to ₹ 5,00,000/- (Rupees Five Lakh only). Penalty under Rule 26 of Central Excise Rules on M/s.GG Carriers, M/s. Delhi Indore Transport Company, M/s. Singhal Transport Company, Shri Paramjit Singh Kakkar, Prop., M/s. Singhal Transport Company, M/s. Harsh Transport Co. and M/s. Gopi Road Lines is set aside and the appeals filed by them and Shri Paramjit Singh, Prop., M/s. Singhal Transport Company are allowed. - Decided partly in favor of assessee.
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