2014 (4) TMI 184

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....nt: Shri A.K. Jain, A.R. ORDER Per Mrs. Archana Wadhwa: All the stay petitions are disposed of by a common order as they arise out of the same impugned order passed by the Commissioner vide which he has confirmed the duty demand of Rs.1,06,83,533/- along with imposition of penalty of identical amount on M/s Shree Raj Pan Masala (P) Ltd. In addition, penalties of varying amounts stand imposed on....

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.... search was conducted at various dealers located in Kerala resulting in recovery and seizure of gutka for which they could not produce any legitimate evidence. The fact remains that the manufacturing unit was put to search resulting in excess found gutkha worth Rs.32 lakhs which were put to seizure. 4. During post seizure period the statements of various personas were recorded. During further per....

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....R No., Brake mould, product, quantity, Misc. party and the buyer's name. The product shown in said computer printout is B-1 indicating appellants brand name as Bombay 1000. Railway receipts mentioned in the said computer printout stand recovered by Revenue to a large extent. All these evidences and statements of various persons indicate clandestine activity of Raj Pan Masala (P) Ltd. At this stage....