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2018 (5) TMI 1119 - AT - Central ExciseClandestine removal - branded chewing tobacco under the brand name of “Ratna” - M/s PZF is engaged in the manufacture of “Ratna” brand chewing tobacco. Finished goods with the same brand were found and seized from two godowns belonging to Shri Dinesh Gupta (Mittal). Packing materials bearing the brand name have also been seized from the premises of certain other buyers. Whether the seized goods have been manufactured and clandestinely cleared from the factory of M/s PZF? Held that: - no documents have been produced evidencing the licit nature of the seized goods - the Revenue has not brought any evidence on record regarding clandestine manufacture and clearance of the goods from the factory. No investigation appears to have been done in respect of procurement of raw materials or even the actual manufacture. The evidence, linking the seized goods to the factory of M/s PZF, is in the form of oral statements. Shri Purushottam Arya, Managing Partner admitted in his initial statements that seized goods were manufactured in the factory and cleared clandestinely without payment of duty but his statement was retracted subsequently. At the end of the buyers, both Shri Dinesh Mittal and Shri Dinesh Gupta in their statement have admitted that the seized goods were purchased from M/s PZF but without payment of duty. The statements of the buyers form a critical evidence in arriving at a decision in the present case - matter remanded to adjudicating authority to re-adjudicate the matter after following the procedure laid-down in Section 9D - appeal allowed by way of remand.
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