TMI Blog2004 (12) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... o as M/s. RKPTM) on clandestine production and clearance of 1,12,256 kgs. chewing tobacco and penalty of equal amount under Section 11AC and penalties of following amounts on the following persons who are partners of applicant No. 1 traders of chewing tobacco etc. in terms of Rule 209A of the Central Excise Rules, 1944 arise out of the order of the Commissioner of Central Excise, Nasik :- No. Name of the Applicant Amount of penalty - Rs. 1. Shri Sahebrao Kalu Patil (Partner of M/s. RKPTM) 5,00,000/- 2. Dilip Devidas Patil (Driver of M/s. RKPTM) 5,000/- 3. Sanjay Bhaskar Patil (Proprietor of Shripati Tobacco, Dhule) 25,000/- 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cant Nos. 11 to 18 and Shri M.K. Gupta, ld. Jt. CDR for the Revenue. 3. On the basis of information that M/s. RKPTM are engaged in the clandestine removal of branded chewing tobacco (Gai Chapp brand) and floating fictitious firms to cover up this illicit activity, investigations were carried out. On 6-9-1997 a vehicle plying towards Malegaon, was intercepted and found to be carrying 90 cartons of Gai Chhap Patel Jarda without cover of Central Excise invoice. Further inquiries were carried out at different places in Uttar Pradesh, Gujarat, Madhya Pradesh and Maharashtra with suppliers of raw tobacco, and corrugated boxes, commission agents who have provided vehicles to carry raw tobacco and banks from where the raw tobacco suppliers conv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of branded chewing tobacco without payment of duty, in his cross-examination, he has stated that he was not the Manager, but the Central Excise Clerk from 1975 to 1996 and that his entry into the factory of M/s. RKPTM was restricted from 1993 and that thereafter he only used to act as clerk during the absence of the regular clerk. As regards the transporters of raw tobacco, it is to be noted that out of the two transporters, one of them namely Shri Ramanbhai Maganbhai Rajput, Manager of M/s. Ambica Roadways has initially stated that the records of the transport company would show who are consignees of raw tobacco and in his cross-examination, he has explained that when goods are delivered at the destination, the receiver signs transport ack ..... X X X X Extracts X X X X X X X X Extracts X X X X
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