TMI Blog2013 (11) TMI 1156X X X X Extracts X X X X X X X X Extracts X X X X ..... g enquiry proved clandestine removal of the goods - There were several considerations applied by the Adjudicating authority to reach to the conclusion of contravention of provisions of law by appellant and consequences of adjudication have not flown following empty formality - Adjudication had proper basis and cogent evidence suggested for consequences of adjudication - All the applicants are directed to deposit the respective amounts demanded against them – Decided against Assessees. - Appeal No.E/3832, 3824, 3825, 3826, 3827 & 3828 of 2012 - Stay Order No. 57827-57832/2013 - Dated:- 13-5-2013 - Shri D.N. Panda and Shri Rakesh Kumar, JJ. For the Appellant: Sh. Hemant Bajaj, Advocate For the Respondent: Shri Sanjay Jain, DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Kumar Gaur, Director, M/s. KPPPL, Noticee No.3 was imposed under Rule 26 of central Excise Rules, 2002. (f) Penalty of Rs.50,00,000/- on M/s. Kamlakant and Co. Noticee no.4 was imposed under Rule 26 of Central Excise Rules, 2002. (g) Penalty of Rs.50,00,000/-on Shri Pannalal Shyamshukla (Jain), Proprietor of M/s. K.P. Marketing, Mumbai, Noticee No.5 was imposed under Rule 26 of Central Excise Rules, 2002. (h) Penalty of Rs.50,00,000/- on Shri Sevaram Giri, employee of M/s. K.P. Marketing, Mumbai, Noticee No.6 was imposed under Rule 26 of Central Excise Rules, 2002. (i) Penalty of Rs.10,000/- on M/s. Shree Murugan Clearing and Forwarding Agency, CSTM, Mumbai Noticee No.7 was imposed under Rule 26 of Central Excise Rules, 2002. (j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Adjudicating authority found that the appellant removed Rajshree Gutkas without payment of duty and were dispatched to various places which were also recovered therefrom. He tested the evidence carefully relating to transportation of 60 gunny bags arrived at CSTM, Mumbai through Avantika Express. As regards 20 gunny bags as well as 40 gunny bags of offending goods aggregating to 60 gunny bags of goods as discussed in page 71 and page 73 of the adjudication order, it was found that those were clandestinely removed. He has not left the matter there. He further examined the statement of different persons and evaluated the same as well as tested veracity thereof. Entire material evidence gathered by investigation was examined by learned adju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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