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TMI Blog2018 (1) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... eged that such manufacture was taking place at the premises situated in Libaspur, Delhi. Search operations were carried out on 11.10.2009 at the factory premises, the premises at Libaspur and various other connected premises. Statements were recorded from various persons and investigation was undertaken. During the course of search, it was noticed that all the gutka packing machines found in the factory premises at Sameypur were in sealed condition. However, it was found that in the factory, the mix for Gutka was being manufactured. The Oven was found hot and in use. In the premises at Libaspur, Delhi, two packing machines were found working and engaged in packing gutka with brand "Pan King" of MRP rupee 1/-. The sealing machine was found h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by Shri Chander Kumar Gupta as well as Shri Himanshu Gupta, son of Shri Chander Kumar Gupta. No other appeals filed by any other person is under consideration before us. 2. With the above background, we heard Ms Mehak Guta, ld Counsel representing the appellants as well as Shri H. Saini, DR, representing the Revenue. 3. On the strength of written statement, the ld Advocate argued the following main points in appeal: i) Shri Chander Kumar Gupta had already resigned from the Directorship of M/s MRTPL on 15.07.2009 on account of serious health issues. He suffered from cancer of tongue and was very ill and had also suffered paralysis. During his absence, the possibility of misuse of the brand by the employees cannot be ruled-out. ii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fully justified and may be upheld. 6. Heard both sides and perused the record. During the course of investigation, the department found at the premises at Libaspur, Delhi, two gutka packing machines which were installed and working in the packing and sealing of "Pan King" brand gutka. The evidence of such clandestine manufacturing activity was found in the form of storage of packing materials, raw material mix and even packed gutka. At the factory of M/s MRTPL, at the time of search, the packing machines were found sealed. But there was evidence of the activity of preparation of gutka mix as evidenced by the presence of workers actively engaged as well as the oven which was found in hot condition. 7. During the course of investigation, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ta and Himanshu Gupta and were got installed at Libaspur for illegal packing of gutkha. These statements clearly implicate S/Shri Chander Kumar Gupta and Himanshu Gupta to the illegal manufacturing and packing of gutka at Libaspur. 8. Shri Sharad Kumar confirmed, in his statement, that he was earlier working as Production Manager of M/s MRTPL and used to supply labour to Shri Himanshu Gupta. He admitted that he was allowed to stay in the residential premises owned by Shri Himanshu Gupta in lieu of salary for supply of labour to the Libaspur premises. 9. Both S/Sh Himanshu Gupta and Chander Kumar Gupta refused to participate in the investigation proceedings and in spite of department summoning them repeatedly, they failed to appear before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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