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        Tribunal Modifies Order: Confirms Duty on Rolls Shortage, Sets Aside Other Charges Due to Lack of Evidence.

        HAR SINGAR GUTKHA PVT. LTD. Versus COMMISSIONER OF C. EX., LUCKNOW

        HAR SINGAR GUTKHA PVT. LTD. Versus COMMISSIONER OF C. EX., LUCKNOW - 2005 (186) E.L.T. 369 (Tri. - Del.) Issues: Duty and penalties confirmed against the appellants for shortages of raw materials in the manufacture of Pan Masala.

        In this judgment by the Appellate Tribunal CESTAT, New Delhi, the issues revolve around the confirmation of duty and penalties against the appellants for shortages of raw materials in the production of Pan Masala. The company, its Managing Director, and accountant were involved in the manufacture during the disputed period. The duty was confirmed due to shortages of raw materials found during physical verification, leading to penalties imposed on the individuals allegedly aiding in clandestine manufacturing and removal of Pan Masala.

        The Tribunal found that the shortage of rolls, 989.745 kgs, was not adequately explained by the appellants, indicating clandestine removal of Pan Masala without duty payment. Consequently, the duty related to these rolls was affirmed, and the Department was directed to calculate the payable amount by the appellant-company. However, the duty confirmed based on shortages of other raw materials was deemed unsustainable.

        Regarding the shortage of supari, the appellants provided evidence that it was sent for cutting to another firm, M/s. Gopal Grinding Industry, supported by ledger entries, challans, and payment records. The Department's failure to verify this information promptly and contradictory reports raised doubts on the genuineness of the investigation. The Tribunal highlighted the importance of genuine verification before drawing adverse inferences.

        The shortages of Katha, Cardamom, and Tobacco were explained by the appellants as natural waste during manufacturing, with reasonable wastage percentages claimed. The adjudicating authority overlooked the explanations and evidence provided, including job work details and account book entries, leading to an unjust duty calculation.

        The Tribunal emphasized the lack of evidence supporting the clandestine sale or clearance of Pan Masala, highlighting the necessity for concrete proof rather than assumptions. Without evidence of excess raw material receipt, energy consumption, labor usage, or sales to buyers, the charge of clandestine manufacturing could not be sustained.

        Ultimately, the impugned order was modified, confirming duty for rolls and setting aside the rest. Penalties against the company and other appellants were also adjusted accordingly, based on the findings and evidence presented during the proceedings. The judgment was pronounced in open court on 7-4-2005, resolving the appeals in the specified terms.

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