9911796707
TMI Blog2013 (6) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... stand imposed on the other applicants who are their dealers/partners. 2. After hearing appellants duly represented by Shri B.K. Singh, learned Advocate for the appellants and Shri I. Beg, learned DR for the Respondents, we find that the said demand stand confirmed against M/s Gold Star Pharmaceuticals primarily on two counts - one on under-valuation of the medicines and second on the findings of clandestine removal. 3. Arguing on the under-valuation, learned Advocate Shri B.K. Singh submits that the appellant during the relevant period 2005-06 was clearing the goods on a assessable value arrived at in terms of Section 4 of the Excise Act without realizing the w.e.f. January 2005, medicaments were specified under Section 4A of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d is on the allegation and findings of clandestine removal which in turn, are based upon the statements of the three chemists working with them deposing that they were using the same Batch No. for more than one batch. In addition, one of their dealer i.e. M/s Sooraj Medical Agency has shown much more Sale of the medicaments than the total quantity received by them. Further the lower authorities have also relied upon the fact that on the date of the visit of the officers, opium which is one of the main raw material of some the medicines, was found short. 6. Arguing on the said issue, learned Advocate submits that the statements of the chemists cannot be held to be valid evidence to arrive on a conclusion of clandestine removal in as much as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07. 9. As regards the clandestine removal, he submits that sufficient evidence is available on record to establish clandestine activity of the appellant. The fact that one of their main dealer was showing much higher sale of medicaments than the quantity received by him is itself sufficient to reflect upon the clandestine removal. He also refers to the statements of three chemists indicating that the appellant was using the same batch number for more than one batches. Further their statements were recorded before the Judicial Magistrate as they were arrested and have given the statements under Section 14 of the Act. As such, reliance on the statement of the chemists is appropriate. 10. We find that the matter is being heard only at the in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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