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2017 (1) TMI 13 - CESTAT MUMBAI

2017 (1) TMI 13 - CESTAT MUMBAI - TMI - Clandestine removal - Penalty - Held that: - it is noticed that appellant is unable to dislodge the findings. There is no dispute that the consignment of Gutkha Pan Masala which was intercepted on 19th November, was non-duty paid consignment; in the instant case despite being given an opportunity to prove they have discharged the duly liability on goods cleared prior to 19th November, 1998, appellant had failed miserably to do so - Appeal rejected - decide .....

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98 the Officer of Central Excise intercepted a vehicle going to Nasik from Kolhapur carrying excisable goods viz. Gutkha Pan Masala manufactured at appellants factory, when confronted the partner could not produced any duty paying documents. The same goods were released provisionally. During the investigation, statements of the various persons including the Purchaser, Commission Agent, Manager of Standard Transport Company were recorded, who stated that they received goods from the appellant wit .....

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e lower authorities have erred in confirming the demand raised as :- (a) Order is passed without following the principals of natural justice & without application of mind. The entire case of department is on statement of various persons and no other evidence is produced, they were denied cross examination of the persons and statement relied upon; (b) The entire case of the lower authorities is based on assumptions and presumption, it is his submission that the lower authorities have come to .....

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Daman [2015 (325) ELT 116 (Tri.-Ahmd.)] (iii) Resha Wires Pvt. Ltd. Vs. Commissioner of Central Excise, Bangalore [2006 (202) ELT 332 (Tri.- Bang.)] 4. Learned Departmental Representative on the other hand submits that the statement of various persons recorded indicates clandestine reversal of goods and reiterates the findings of the lower authorities. 5. On careful consideration of the submissions made by both sides, I find that the issue involved in this case is regarding clandestine removal .....

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tc. It is not disputed by the appellants that one consignment of Gutkha was attempted to be cleared without payment of duty and was seized by the Central Excise Officers. The adjudicating authority has confirmed the demand relying upon statements made by various persons, relied upon in the show-cause notice. In view of the fact that all the statements are valid evidence in under the Central Excise Act and also as because the statements by various persons are corroborating, there is no reason not .....

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