2006 (7) TMI 519

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....on the ground that the applicants cleared dutiable goods without payment of duty. 4. The revenue is relying on the statements of M/s. Sitaram Suri & Sons, Shri Animesh Gupta, Railway booking & clearing agents and others to prove that applicants manufacture and clear the excisable goods without payment of duty. Revenue is also relying upon the private records recovered from the applicants' premises which show that excisable goods were cleared without payment of duty. The contention of the appellants is that revenue officers searched the premises of one, M/s. Sanket Food Products Pvt. Ltd. on 8-3-02 and in that investigation, the applicant's premises were also searched on 27-3-2002. The main evidence is Sudhir Khanna, who is overall i....

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....ed on the basis of the documents recovered from the premises of Shri Sudhir Khanna on the basis of his statement. There is other evidence also to show that the applicants cleared the goods without payment of duty such as private record recovered from the applicants' premises and the statement of M/s. Sitaram Suri & Sons who booked the goods through railway on behalf of the appellants to various destination. Therefore, the demand was rightly made. 7. We find that revenue officers searched the premises of one, Shri Sanket Food Products Pvt. Ltd. as well as the present appellants. Statements of various persons including the statement of Shri Sudhir Khanna, who is overall in-charge of both the units. Demand confirmed in respect of M/s. ....

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....d on the ground that there is no mention of Truck Nos. on the loose sheets recovered from Shri Sudhir Khanna. There is no discussion regarding receipt of goods through Railways. Another ground for dropping demand is that no statement from any buyer who purchased goods from Shri Sudhir Khanna was recorded. It is a fact that the recipient of goods as per RRs were fictitious persons as explained by S/Shri Yash Pal, Animesh Gupta, Jitender Mohan Suri, Ramesh Kumar Agarwal and others that the names of consignee and consignor in all RRs were fictitious names. The RRs were kept in a bag having special marking like 'ANNA' and buyer was informed about such markings. At the Railway Station, the bag with such markings was opened and RR was taken out. ....