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Shri Sanjeev Kumar And Shri Janak Raj Versus Commissioner Of Central Excise, Chandigarh

2016 (2) TMI 362 - CESTAT NEW DELHI

Demand of duty along with interest and penalties - clearance of Chewing Tobacco clandestinely under the guise of naswar (Sniff) - Held that:- No investigation has been conducted from the consignees in the case of 46 RRs. The statement of Shri Sanjeev Kumar recorded on 01.12.2007 cannot be relied upon as on the said day Shri Sanjeev Kumar was in police custody and not in the custody of the Departmental officers. Therefore, said statement cannot be said to be recorded under section 14 of the Centr .....

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tainable against the appellants. Moreover, Revenue has exonerated Shri Purshottam Kumar against whom penalty has been imposed by the Adjudicating Authority observing that his name does appear on few RRs covering clandestine transaction but there has not been any other evidence or statement that would substantiate his role in clandestine removal. Admittedly, there is no other evidence or statement which can substantiate the case of the Revenue against the appellants. - Decided in favour of assess .....

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e brief facts of the case are that on 20.08.2007 a search was conducted in the premises of Shri Janak Raj who was engaged in the manufacturing of Chewing Tobacco bearing the brand name Mahesh Chapp 901 Chewing Tobacco. Investigation revealed that one GR No. 784384 was seized and it was revealed that against the said GR goods were sent to Shri Mahavir General Store, Jodhpur. The GR shows that goods have been declared as Naswar whereas it was found Chewing tobacco. On the basis of that a case was .....

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is shown as Shri Purshottam Kumar, Shri Ashok Kumar, Shri Sanjeev Kumar, Shri Subhash Kumar, Shri Prem Kumar, Shri Nirmal Kumar, Shri Ramesh Kumar, Shri Mahesh Kumar, Shri Satish Kumar, etc. It was also alleged in the show cause notice that the RR no. 789384 dated 24.11.2007 is also recovered during the investigation. The show cause notice also having reliance on the statement of Shri Sanjeev Kumar one of the appellants before me dated 01.12.2007 and 17.07.2009. The show cause notice was adjudic .....

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r of adjudication against Shri Janak Raj and dropped the penalty imposed on Shri Purshottam Kumar but penalty of ₹ 1 lakh is imposed on Shri Sanjeev Kumar, No appeal has been filed by the Revenue against the order of dropping penalty on Shri Purshottam Kumar but Shri Sanjeev Kumar and Shri Janak Raj have filed appeals against the impugned order. 3. The Ld. Authorized representative of the appellants submits that the case has been booked against the appellations on the basis of earlier inve .....

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ed upon in the proceedings impugned as the statement was recorded in police custody and same cannot be relied upon. He further submits that 46 RRs recovered from the Railways are showing various consignees and no investigation has been conducted who has sent the goods and who are the consignee for those goods? No statement at the end of consignee have been recorded to ascertain the truth. In fact, in stray RRs the name of Shri Purshottam Kumar and Shri Sanjeev Kumar have been mentioned but no qu .....

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se circumstances, he prayed that the impugned order is not sustainable in the eyes of law. Accordingly same are set aside. On the other hand, Ld. AR supported the impugned order and submits that this case has been booked on the follow up action of the earlier proceedings and after complete investigation it has been revealed that the appellants are involved in the activity of clandestine removal of chewing tobacco in the guise of naswar through railways without issuance of any invoice. The earlie .....

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tion was conducted and it was revealed that through consignee that the appellants have cleared chewing tobacco in the guise of Naswar. But in the impugned proceedings the said GR has not been made basis of the case. In fact, in this case RR No. 789384 dated 24.11.2007 has been made the basis and same is not subject matter of the 46 RRs on the basis of which case has been made against the appellants. I also find that these 46 RRs have given different name of the consigners and different name of t .....

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