TMI Blog2000 (9) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... a Transport Agency, Noida (hereinafter referred to as EITA) and resumed records pertaining to the transport of pan masala. Comparison of entries made in the booking register and lorry challans issued by the transporter showed that some consignments had been despatched by M/s. KPL without payment of duty. The statement of Shri Mahendra Pandey, Branch Incharge of the transporter was recorded on 22-12-1994 wherein he confirmed that the three consignments in dispute namely consignments covered by challan No. 834 dated 9-2-1994, No. 956 dated 19-3-1994 and No. 136 dated 24-5-1994 of pan parag were booked from his branch and sent to destinations indicated in the booking register. He further deposed that consignments of small quantities were trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es on 14-7-94 that they had clandestinely disposed of consignment of pan masala under GR Nos. 8041753, 8041784, 9664170 issued by the transport company, or paid any freight charges for these consignments or received any payment for these consignments. Further no discrepancy in the stock of raw materials and finished goods lying in the factory was detected upon verification. The fact that the Department has not relied upon the versions of the concerned booking clerks of the transport agency at Noida and other clerks at Madras, Amritsar and Hyderabad, with regard to each of the persons who booked the consignments at Noida or took delivery thereof at the designations and the versions of the truck drivers with regard to the location from where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the consignment booked under G/R No. 9464170 did not bear the consignor's signatures in token of acknowledgement of its receipt as it is not the practice of East India Transport Agency to take necessarily the signatures of the consignor party or the party's representative on the freight bills for acknowledging its receipt. (v) neither Lorry Challan Nos. 834, 956 and 136 nor the G/R Nos. 8041784 and 9464170 bears the signatures of the person who got booked the consignment in question. The booking of these consignments had been done by the clerical staff of East India Transport Agency. (vi) the date originally written as 14-5-94 in G/R No. 9464170 has been changed from 14-5-94 to 24-5-94 while the booking date of the consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments shown to him, he has stated that no GP-Is were issued in respect of two consignments but this does not tantamount to admission of clandestine clearance of two consignments. 7As regards. the third consignment, he has stated that the position can be clarified only after checking the records of the Accounts Branch and Central Excise section. Therefore, we hold that there has been no admission on the part of Shri Avinash Gupta that pan masala was clandestinely cleared by the company. 8.In the light of the above, we hold that the material on record is not sufficient to bring home the charges of clandestine removal against the appellants and hence set aside the impugned order and allow the appeals. - - TaxTMI - TMITax - Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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