2013 (10) TMI 670

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.... for adjournment was sought. However, it has been adjourned to 11.07.2013 with a direction for issuing notice to the Appellant on the same date. In spite of the notice being sent by Registry nobody is present from the Appellant side nor any request for adjournment has been made before this Tribunal. 2. Heard the Ld. A.R. for the Revenue. 3. The Ld. A.R. for the Revenue has submitted that the Applicant are engaged in the manufacture of branded Pan Masala containing tobacco with the aid of automatic packing machines. He has submitted that the Applicant had installed nine such machines clandestinely without intimating the department and used to manufacture the said products. The Ld.A.R. further submitted that on the basis of intelligence....

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....hines belong to him only and statement of Sri Sarat Chandra Mohapatra, M.D. of M/s. Gorisankar Food Processing Pvt. Ltd. dated 11.06.09, that M/s. Kanhaji & Co. was using their premises since Oct'08 and kept Pan Masala Packing Machines along with raw materials, pouches, finished goods etc. go to show that the noticee was using the said premises for clandestine manufacture and clearance of Pan Masala. Their activities having been exposed by the preventive operation, they are now raising various technical objections as a legal after-thought to escape the consequences of their illegal action.         5.4.3.  As regards the contention that the 4(four) machines were brand new, and without the report of ....