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2018 (1) TMI 766 - AT - Central ExcisePenalties - Clandestine manufacture and removal - “Gutka” with brand “Pan King” - it was alleged that two packing machines were found to be in working condition - Held that: - At the factory of M/s MRTPL, at the time of search, the packing machines were found sealed. But there was evidence of the activity of preparation of gutka mix as evidenced by the presence of workers actively engaged as well as the oven which was found in hot condition. Sufficient material has been brought on record by Revenue in their investigation, to establish the fact that S/Shri Chander Kumar Gupta and Himanshu Gupta have master-minded the evasion of excise duty by procuring packing machines illegally and installing the same at the premises at Libaspur and getting gutka manufactured and packed in the said premises - The entire activity has been carried-out and financed by S/Shri Chander Kumar Gupta and Himanshu Gupta. Consequently, their role in the evasion of excise duty stands fully established - penalties imposed on S/Shri Chander Kumar Gupta and Himanshu Gupta upheld. Cross-examination of witnesses - Held that: - the witnesses, whose cross-examination have been sought, have voluntarily given the statements. Since all the witnesses were under the control of the appellants, offering them for cross-examination will not serve any purpose since the witnesses can be easily manipulated to deny their earlier statements. Appeal dismissed - decided against appellant.
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