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TMI Blog2012 (11) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... es of Zat Pat brand Gutkha and pan masala were lying in the godown premises without any invoices/ bills. Therefore, said gutkha and pan masala valued at Rs. 25,90,100/- involving duty of Rs. 5,18,020/- was seized under Panchnama dated 05.7.2000. During further investigation, it was found that M/s. Chetna Zarda Company had manufactured and cleared the said goods without payment of duty and without issue of Central Excise invoices. M/s. Rahul Trading Company vide their letter dated 14.7.2000 submitted invoices dated 17.6.2000 and 30.6.2000 issued by M/s. Kripa Tobacco Marketing in respect of the said goods. The inquiries revealed that M/s. Kripa Tobacco Marketing purchased said goods from M/s. Chetna Zarda Company vide latter s invoice No. 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is third round of litigation. It is his submission that the officers visited the godown premises of M/s. Rahul Trading Company on 05.7.2000 and found bags containing pouches of Gutkha and Pan Masala, which were manufactured by M/s. Chetna Zarda Company. The authorities seized the said goods on 05.7.2000, as Rahul Trading Company could not produce any evidence that the said goods were duty paid. It is his submission that after investigations were carried out and during the investigation, M/s. Rahul Trading Company has produced duty paying documents i.e. invoices issued by M/s. Kripa Tobacco Marketing Company on 07.7.2000. It is his submission that subsequently the statements of persons of M/s. Kripa Tobacco Marketing as well as persons of M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omputers Pvt. Limited & ANR. Vs. CCE, Bangalore 2005 (70) RLT 50 (CESTAT-Bang.) . 5. The learned DR on the other hand would reiterate the findings of the first appellate authority. 6. On careful consideration of the submissions made by both sides, I find that the issue involved in this case is, whether the goods seized from the godown of M/s. Rahul Trading Company and subsequently confiscated were liable to duty in the hands of M/s. Chetna Zarda Company and whether M/s. Chetna Zarda Company and M/s. Kripa Tobacco Marketing are liable for penalty or not. 7. On perusal of record, I find that the adjudicating authority in his order in original has specifically recorded that I also note that no ledger account, no other supporti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kha and Pan Masala from M/s. M/s. Chetna Zarda Company, Umbergaon; that they had sales depot at Umbergaon where all purchases were stored; that documents pertaining to purchase and sales were handled at their Mumbai office; that deliveries of goods were made from their sales depot in Umbergaon under delivery challans which were later on destroyed after delivery. 8. Whereas, a statement of Shri Mukeshbhai Shantilal Jatania, pa partner of M/s. Chetna Zarda Company was recorded under Section 14 by the officers of Central Excise Commissionerate of Surat wherein he deposed that they had no direct business connection with M/s. Rahul Trading, Ahmedabad; that they sold most of their production to M/s. Kripa Tobacco Marketing; that they did ..... X X X X Extracts X X X X X X X X Extracts X X X X
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