TMI Blog1991 (7) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... ted against the respondents consequent on the seizure of 2000 video cassettes at the godown of the transport company. At the time of seizure the packages containing the video cassettes had not been taken into the records of the transport company nor there were any accompanying documents such as despatch advice, invoice, etc. nor there was any mention of the consignee on the packages containing the said video cassettes. In the show cause notice along with the respondents another Firm M/s. Mahendra Electronics, which was stated to be a sister concern of the respondents and was considered as a dummy of the respondents company, was also charged. The learned lower authority after taking note of the fact that the charges had not laid any basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory were found similar in quality and appearance. The finished goods found in assessees factory also did not bear any brand name, marks or numbers. (v) Sri Sunil Gupta, the authorised signatory of assessees is also the authorised signatory of M/s. Mahendra Electronics also. Sri Gupta admitted in his statement that both are sister concerns and that the offices of both the firms were located in the godowns of the assessees. (vi) Sri P. Yadagiri, an employee of M/s. Mahendra Electronics was transporting goods belonging to assessees also. (vii) No stock register was being maintained in the duty paid godown of assessees. (viii) In the assessees factory on 3-12-1986 there was a stock of 1500 fully manufactured cassettes but as per RG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Road Corporation." It is seen that the charge framed was twofold i.e. in respect of 2000 cassettes seized at the premises of transporter and 1500 cassettes which were found to have been not entered in the RG 1 register at the respondents factory. The learned lower authority, as mentioned earlier, has dropped the charges in entirety. The main point urged by the learned JDR is that there were no markings on the packages nor there was any brand name on the cassettes and that would indicate that the cassettes had been clandestinely removed. In the normal course, he pleaded, no body would send the goods without the cover of any despatch memos, as also the address of the consignees. He also urged that all the cassettes in fact had been manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the documents etc. for despatch were to be carried out in the next morning. The burden to prove that the goods had been removed without payment of duty lies on the Department. No fact or evidence has been brought on record to show that any goods in excess of the production had in fact been removed. No analysis of the raw materials used and the quantum of goods produced has been done to arrive at the total production of cassettes by the respondents in the past. As it is Form-4 register was being maintained by the respondents and the particulars of the blanks for the tapes were required to be entered in that. The authorities should have done the exercise to find out as to the total quantum of video cassettes that could result from the use of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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