9911796707
TMI Blog2023 (12) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... some quantity of manufactured gutkha in loose condition. Notably, the search party also found an assortment of packing material bearing the name of the appellant and several other gutkha manufacturers such as Yogesh Associates, Silvassa, Anand Tobacco Products, Thane, Sunrise Food Products to name a few, which showed that the raw material etc. which were not being used were stored in the godown. A show Cause Notice dated 04.08.2009 was issued demanding Central Excise duty to the tune of Rs. 21,48,30/- and resultant penalties on the appellant and several others. The Adjudicating Authority's order dated 18.04.2011 and the Appellate Authority's order dated 19.02.2013 being against the appellant, the matter travelled in appeal upto CESTAT in the first round and vide order dated 20.05.2015 was remanded to the Original Authority for compliance of natural justice. In the second round, the matter travelled upto the Commissioner (Appeals) and vide order dated 20.11.2019 was again remanded on account of non-compliance of natural justice. In the third round, the Order-in-Original dated 26.03.2021 was passed against the appellant and thereafter the impugned order in appeal dated 21.10.2021 has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g regard to the circumstances of the case, the statement should be admitted in evidence in the interests of justice. (2) The provisions of sub-section (1) shall, so far as may be, apply in relation to any proceedings under this Act, other than a proceeding before a Court, as they apply in relation to a proceeding before a Court.]" 5. The Appellant has been raising the aforementioned contention repeatedly on the earlier round of litigation also and as a result, the matter was remanded by the Tribunal as well as by the Commissioner (Appeals). Therefore, in the third round of litigation, I find that the Adjudicating Authority has very cautiously examined the compliance of the principles of natural justice. Firstly, enough opportunities were granted to the appellant for personal hearing on 30.06.2020, 22.07.2020, 18.08.2020, 08.09.2020, 06.10.2020, 20.10.2020, 09.12.2020, 28.12.2020 and 10.02.2021. The authorised person of the appellant, Shri Ajay Singh, Advocate, appeared, and made elaborate submissions and on his request the hearing as well as the cross examination of the witnesses was completed. Thus, in compliance of the order dated 20.11.2019 passed by the Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Question 1 - Please see your statement dated 23.d04.2008 and told that these statements tendered by you are willingly, freely and voluntarily. Ans.:- The statements get in written under pressure. Question 2 - Please tell material goods lying in 4 godowns (1) Plot No.273, Tirupati Nagar, Jodhpur 92), Banar Chouraha, Jodhpur (3) Near Tempo Stand, nandari Jodhpur (4) Bhawan Jodhpur whether you know that goods belongs Shree Pan Masala, Banar Jodhpur and stored made clearance without proper documents bills. * My work was limited to factory. I am not aware about godowns. I was not aware about the goods and did not know that from where the goods come and stored in godowns. 4. Shree Ram Question 1 : Please see your statement dated 15.09.2008 and told that these statements rendered by you are willingly, freely and voluntarily. Answer :- The statements get in written by forcefully and unwillingly. Question 2 - Please tell material goods in 4 godowns (1) Plot No.273 Tirupati Nagar,Jodhpur (2) Banar Chouraha, Jodhpur (3) near Tempor Stand, Nandari, Jdohpur (4) Bhawan, Jodhpur whether you know that the goods belong Shree Pan Masala, Banar Jodhpur and stored made clearance without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the witnesses. The statements recorded on several dates could not have been taken forcefully and though the statements were recorded in 2008 and 2009, however, no evidence has been produced to show that the witnesses were in any manner harassed or provoked to give statement against the appellant. The adjudicating authority has further analysed the cross examination of these witnesses to record the finding that they being the active directors could not have been unaware of the duty liability and removal of goods or unaccounted material kept in the godown. He also evaluated that in the case of Shri Ram Bhadu, the statement made was contradictory in as much as he said that, "the goods do not pertain to their factory", but on the other hand, he said, "he is not aware about the goods and the material stored in godowns". 9. The learned Counsel for the appellant in terms of the liberty sought, as per order dated 03.11.23, has placed on record the order of this Tribunal in the case of the appellant himself, being Final Order No.54125- 54130/2017 dated 22.06.2017, which pertained to search conducted in August, 2007, however, the said decision is distinguishable, particularly for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any evidence and therefore it was observed that the inputs or raw materials for further manufacture of finished goods were in fact procured without any bills and also they were not recorded in any statutory records under Rule 12(1) of Central Excise Rules, 2002, which provides : "Rule 12. Filing of Return:- (1) Every assessee shall submit to the Superintendent of Central Excise a monthly return in the form specified by notification by the Board, of production and removal of goods and other relevant particulars, within ten days after the close of the month to which the return relates: [Provided that an assessee, manufacturing pan masala falling under tariff item 2106 90 20 or pan masala containing tobacco falling under tariff item 2403 99 90, shall also file, along with the return, for the month to which the said return relates, a statement summarizing,- (i) the purchase invoices for the month with the names and addresses of the suppliers of betel nut, tobacco and packing material along with the quantity of the said goods purchased; and (ii) the sales invoices for the month with the names and addresses of the buyers, description, quantity and value of goods sold by the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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