TMI Blog2014 (12) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... atory in nature and have not been retracted by them. We also find that the Revenue has approached the appellants buyers, who have given statements admitting the receipt of branded power cables as also the other cables without the cover of documents. Driver of the appellant has also admitted having transported the goods under the cover of kachchi parchis. All these evidence, according to us are sufficient to conclude that the appellant was indulging in clandestine activities. - Partial stay granted. - Appeal No. 57708 & 57710 of 2013-Cus[DB] - ORDER NO. SO/ 53250-53251/2014-Cus(Br) & MO/53252/2014 - Dated:- 19-9-2014 - Archana Wadhwa and Mr. Rakesh Kumar, JJ. For the Appellant : Shri Bipin Garg, Advocate For the Respondent : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. During the course of the search, it was found that the appellant were manufacturing power cables bearing the brand name / trade name of others. Apart from the fully manufactured goods bearing the brand name of others, 11 numbers of branded printing pullies of others brand name were also found lying in the factory premises. In addition, the appellants record including some loose slips mentioned as kachchi parchis were also recovered during the course of search of the factory and were seized under the panchnama dated 6.7.11. 4. Statement of Shri Ravindra Kr. Gupta was recorded on 6.7.11 admitting that they were also manufacturing the branded goods of others out of raw material supplied by the brand name owners and the same were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, the business premises of various buyers were searched and statements of their representatives was recorded wherein all of them admitted having got the power cables manufactured with their brand name and having received the same from the appellant. 7. All statements stand reproduced in the impugned order of the Commissioner wherein deponents have accepted to have received the goods under the brand name. During further course of investigations, the statement of Shri Sushil Singh, driver of Mahindra Maximo (loading vehicle) was recorded on 8.12.01. The said deponent accepted to have transported the power cables manufactured in the appellants unit, to various designated buyers under the cover of kachchi parties . He further disclosed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y represented by Shri Bipin Garg, learned advocate appearing for the appellant and Ms. Shweta Bector, learned DR appearing for the Revenue and after going through the impugned order passed by the Commissioner, we find that admittedly the appellants factory was searched subsequent to a search by Commercial Tax department of Government of Rajasthan. The Revenue has relied upon the documents recovered by the Commercial Tax Department and procured by them from the said department as also on the kachcha parchi recovered by the officers themselves during the course of their search in the appellants factory on 6.7.11. Number of statements of the proprietor of the unit stand recorded, which are inculpatory in nature and have not been retracted by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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