TaxTMI 
TaxTMI 
2013 (12) TMI 517
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....Pramod Kumar, JCDR ORDER Per Hon'ble Mrs. Archana Wadhwa : All these petitions are disposed of by a common order as they arise out of same impugned orders of the Commissioner vide which he has confirmed demands against all the appellants and had imposed penalties as detailed below:- Sl. No. Appeal No. Name of the Appellant Amount Demanded (Rs.) For the period 1. E/3937/2010 Tamil Nadu Tobacco co. Ltd., Salem 2,09,46,537 Feb 1989 to Mar 1992 2. E/3965/2010 Chinar Cigarettes Ltd., Bharatpur -- Jan 1989 3. E/3963/2010 Marketing Exchange (I) Ltd., Guntur 14,92,05,960 Feb 1989 to Mar 1992 4. E/3678/2010 Kanpur Cigarettes Ltd., Kanpur 4,12,05,941 May 1991 to Sep 1....
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..... GTC were found to be supported by journal vouchers on the basis of which general ledgers of M/s. GTC were being maintained. It was also found that such invoices were being discounted through banks and other financial institutions after they were being accepted by M/s. GTC. The same was also entered in the Bill Acceptance Register of M/s. GTC. The records revealed that the invoices bearing the same serial numbers had been discounted by M/s. GTC through banks and other financial institutions and the bank payment vouchers were supported by documents like invoices duly signed by the authorised signatories of the franchise units and also certified by the authorised signatories of M/s. GTC. The original invoices were supported by the original g....
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....odown of M/s. GTC. 5. Based upon the said enquiries and the evidences collected during the course of investigation in the shape of statements or documentary evidences and clarifications, the Revenue entertained the view that the franchise units were engaged in clandestine activities and were despatching the cigarettes without payment of duty to M/s. GTC under the cover of same serial numbered invoices which was used for the first time for removal of cigarettes on payment of duty. Accordingly, proceedings were initiated against them resulting in passing of the present impugned orders. 6. We have heard Shri L.P. Asthana, Ms. Nisha Bagchi, Ms. Sujata Shirolkar, and Ms. T. Pongener, Ld. Counsels for the petitioners and Shri V.P. Batra and....
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....e appellants was routed through Nagpur. He has also drawn our attention to the evidences of procurement of unaccounted tissue papers, one of the main raw-materials to be used for manufacture of cigarettes which was supplied against cash in a clandestine manner by M/s.Pamwi Tissues. By drawing our attention to the statements of various authorised representative of the banks, he submits that the appellants plea of bank discounting facility for arranging the finances cannot be accepted as the banks are paying to M/s. GTC only against the invoices which established beyond doubt that the goods mentioned in the said invoices have actually been sold by the seller and have been received by the buyer. Further, attacking the arguments of the advocat....