2003 (12) TMI 484

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....ved that the said goods have been cleared without payment of duty. The Revenue found that the Gate Passes under which the goods were cleared during the relevant period reflected different date, different quantity of goods, different value and showing different progressive value of clearances. The Gate Pass under which the goods were scrupulously removed also bore the signature of the same sector officer under his rubber stamp. However, the said signature of the rubber stamp was subsequently found to be fake. However, verifications were conducted at other traders' ends and their statements recorded. The traders in their statements categorically stated that they received goods from the appellants under the cover of GP-Is against the Orders pl....

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....hat a consignment of plywood tea chest with 'I.S.I' mark and brand name of the appellant was seized in Dhubri (Assam), because there was an anomaly in the accompanying G.P.1's, the later G.P.1's showed less progressive clearance value. The appellant denied that the goods were manufactured and removed by them and seized G.P.1's were issued by them. But they took the provisional release of the seized goods through an authorized representative. Later on some more G.P.1's were recovered from the premises of three traders who purchased goods from the appellant, which bore same serial numbers as were submitted by the appellant with their monthly return, but with different date, different quantity of goods and different value. The progressive valu....

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....over of fake G P.1's. The appellant's contention that they did not receive any A/C payee cheque in their account as sale proceeds of the goods cleared under cover of fake G.P.1's is not strong enough. Nobody ordinarily receives illegal earnings through A/C payee cheque in his account. The traders stated that they paid for the goods by A/C payee cheque through the authorized agent of the appellant. It is obvious that those authorized agent got those cheques encashed and forwarded the cash to the appellant.  It is to be noted here that those representatives also included late husband of the proprietress of the appellant. Now she is also denying any relationship in business with those authorized persons including her husband. The appellan....