TMI Blog2014 (9) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... here were no Central Excise invoices issued by the manufacturer evidencing payment of duty, on 24.6.09, the appellant have issued 3 invoices No. 14, 15 and 16 dated 24.6.2009 showing clearance of the consignments of snuff to Shri Chander Prakash of Burhanpur, Shri Raju Bhai of Khandwa and M/s Hemant Traders of Vishnagar. Since the goods covered under GRs No. 918, 919 and 920 all dated 24.6.09 seized from the truck were consigned to Shri Chander Prakash of Burhanpur, Shri Raju Bhai of Khandwa and M/s Hemant Traders of Vishnagar and since on the same date the appellant have also issued invoices No. 14, 15 and 16 dated 24.6.2009 to these very persons showing clearance of the goods to them on payment of duty, just because the consignor of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was being driven by Shri Harphool Singh, who on demand handed over the documents in respect of goods loaded in the said vehicle. There were 31 GRs issued by M/s. Arun Goods Transport Company, Circular Road Gidderbah. Besides this there were invoices issued by the consignors. On inquiry the driver stated that the goods had been loaded from the premises of the M/s. Arun Goods Transport Company Gidderbah. The goods loaded in the truck vehicle were packed in cartons /wooden box/ jute bags and on each carton /wooden box/ jute bag, some numbers were mentioned while as per the driver were the GRs numbers under which the goods have been booked by M/s. Arun Goods Transport Company. Cartons /wooden box/ jute bags were opened as per the GR numbers men ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by M/s. Shiva Traders and had been manufactured and cleared by the appellant were different from the goods cleared by the appellant invoice No. 14, 15 and 16 all dated 24.6.2009 and seized goods had been cleared without payment of duty. It is on this basis that the Deputy Commissioner of Central Excise, Sangrur vide order-in -original dated 31.8.10 confirmed the duty demand of ₹ 40,461/- against the appellant company and besides this, imposed penalty of equal amount on them under section 11AC. The seized goods were also ordered to be confiscated under Rule 25 of the Central Excise Rules, 2002 with option to redeem the same on payment of redemption fine. Against this order, on appeal being filed to the Commissioner (Appeals), the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) and pleaded that the goods seized from the truck had been booked by M/s. Shiva Traders under the invoices issued by him to Shri Chander Prakash of Burhanpur, Shri Raju Bhai of Khandwa and M/s Hemant Traders of Vishnagar; that no invoices during that period has been issued by the appellant to M/s. Shiva Traders and this indicates that the appellant had cleared the goods seized from the truck without payment of duty. 5. I have considered the submissions made by both sides and perused the record. On 25.6.09, from vehicle No. PB 29A 9762 cartoons/ wooden boxes/jute bags containing snuff manufactured by the appellant and 8 other snuff manufacturers were found. All the goods had been booked through the transporter M/s. Arun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14, 15 and 16 dated 24.6.2009 must have been booked by the buyers through M/s. Arun Goods Transport Company. Since the goods covered under GRs No. 918, 919 and 920 all dated 24.6.09 seized from the truck were consigned to Shri Chander Prakash of Burhanpur, Shri Raju Bhai of Khandwa and M/s Hemant Traders of Vishnagar and since on the same date the appellant have also issued invoices No. 14, 15 and 16 dated 24.6.2009 to these very persons showing clearance of the goods to them on payment of duty, just because the consignor of the, goods mentioned in the GRs is M/s. Shiva Traders and no invoices has been issued by the Appellant to M/s. Shiva Traders, it cannot be inferred that the goods covered under the three GRs No. 918, 919 and 920 all dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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