2019 (2) TMI 671 – ALLAHABAD HIGH COURT – TMI – Clandestine manufacture and removal – maintenance of authentic records – corroborative evidences – reliance placed in private records – Held that:- The entire show cause notice has been based on bilties/GRs claimed to have been recovered from M/s Vinod Forwarding Agency, Kanpur. It further reveals that the goods transported by M/s Vinod Forwarding Agency, name of the manufacturer, have not been stated on the alleged GRs and its brand name and it was only presumed by the Revenue that wherever no names/brands were mention of Rajshree ( Brand name, M/s K.P. Pan Flavours) is established, the said bilties/GRs should be treated as if the said goods were booked by the respondent-assessee – The record further reveals that the statements of various persons were recorded under duress and all the submissions made therein were retracted by the witnesses and during the cross examination they had also stated that the statements were recorded under pre
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ral Excise Appeal No. – 24 of 2018 Dated:- 5-2-2019 – Bharati Sapru And Piyush Agrawal JJ. For the Appellant : Gaurav Mahajan For the Respondent : Prateek Dawar,Pragya Pandey,Prateek Dawar ORDER PIYUSH AGRAWAL, J. We have heard Sri Gaurav Mahajan, learned counsel for the appellant and Sri Suyash Agarwal, learned counsel for the respondent assessee. Present appeal has been filed against the order No. A/70730-70734/ 2017-EX (DB) dated 24.7.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, Regional Bench, Allahabad in which the following questions of law have been framed: (1)Whether on the facts and in the circumstance of the case the Tribunal has erred in law to hold that the clandestine manufacture and removal of final product is not proved? (2)Whether on the facts and in the circumstance of the case the Tribunal has erred in law to take into consideration the fact that when any person is involved in illegal activities, he will not maintain authentic records of the
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department that the Gutlka manufactured by the respondent assessee were transported to Etawah, Farrukhabad and Kayamganj through M/s Vinod Forwarding Agency and the same were cleared to the aforesaid destinations without payment of Central Excise duty. On the basis of the alleged recovery of documents from the aforesaid parties a show cause notice/demand dated 13.6.2008 was issued to the respondent assessee by the Director General, DGCEI, DZU, New Delhi. It was also alleged that during the survey dated 30.5.2006 at the business premises of the respondent assessee a cash of ₹ 7,90,000/- was confiscated on the alleged ground that the said money related to be sale proceeds of clandestinely cleared Gutkha. It was further alleged that no proper documents or records could be produced before the Revenue authorities in rebuttal. The respondent assessee has given a detailed reply rebutting each and every points raised in the show cause notice. In the reply it has been alleged that the en
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eling aggrieved by the order of the Commissioner, Central Excise and Service Tax, Kanpur the respondent assessee preferred an appeal before the Customs, Excise and Service Tax Appellate Tribunal, Regional Bench, Allahabad. The Tribunal vide the impugned order dated 24.7.2017 has allowed the appeal and set aside the demand of interest and penalty. Against the impugned order present appeal has been preferred by the appellant- Revenue. We have perused the record. It shows that the entire show cause notice has been based on bilties/GRs claimed to have been recovered from M/s Vinod Forwarding Agency, Kanpur. It further reveals that the goods transported by M/s Vinod Forwarding Agency, name of the manufacturer, have not been stated on the alleged GRs and its brand name and it was only presumed by the Revenue that wherever no names/brands were mention of Rajshree ( Brand name, M/s K.P. Pan Flavours) is established, the said bilties/GRs should be treated as if the said goods were booked by the
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