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2018 (12) TMI 1237 - AT - Central ExciseClandestine removal - Goa 1000 Gutkha - appellants were given inspection of all the documents relating to the case, and an inference is drawn on the basis of these letters, ignoring the letters and submissions of the appellant and without providing copies of these 3 letters - principles of natural justice - Held that:- No evidence of clandestine manufacture and or removal of gutkha from the appellant’s factory at Jodhpur has been adduced in the notice. Though Appellants factory at Jodhpur was searched on the very first day of the investigations, no evidence of clandestine manufacture and or removal, or any excess shortage of any raw material (except a very negligible variation) or finished goods were noticed. No evidence whatsoever was found, showing unaccounted transportation of goods from the Jodhpur factory of the appellant. In the entire investigation no evidence of clandestine manufacture or removal of Gutkha or unaccounted receipt of any raw material /packing material in the appellant’s factory required for clandestine manufacture & sale of Gutkha could be brought to light except the recovery of certain documents from the office of Raj Group of companies in Thane allegedly showing procurement of raw materials. Even these evidences recovered from one Mr. Suresh B. Jajra, during corss-examination were revealed to be pertaining to M/s. Royal Marwad, Ahmedabad and Meenakshi Foods Pvt. Ltd. other franchisees engaged in the manufacture of Goa 1000 Gutkha. Revenue have not corroborated its allegations with sufficient reliable evidence - the allegations in the show cause notice are based more on assumptions and presumptions, having no legs to stand - appeal allowed - decided in favor of appellant.
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