TaxTMI 
TaxTMI 
2010 (8) TMI 902
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....entical amount on the findings of clandestine removal of chewing tobacco and pan masala. In addition penalties of varying amounts stand imposed upon the other appellants along with confiscation of the goods. 2. After hearing both the sides duly represented by Shri V.S. Sejpal, learned advocate, appearing for the appellants and Shri R.S. Sangia, learned SDR, appearing for the Revenue, we find that as per facts on record M/s. Chetna Zarda Co. is engaged in manufacture of chewing tobacco and pan masala containing tobacco under the brand name 'Zatpat', '50-50' and 'Boss' falling under Chapters 21 & 24 of the Schedule to the Central Excise Tariff Act, 1985. The said goods manufactured by them were being cleared to M/s. Kripa Tobacco Market....
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....ein he stated that they were engaged in the marketing of the products manufactured by M/s. Chetna Zarda Co. and after buying it from them they sell the same to their dealers and customers. He further stated that they have always purchased the goods from M/s. Chetna Zarda Co. on payment of duty under their invoices. 5. Investigations were made at the end of M/s. Chetna Zarda Co. Statement of Haresh Jetania, Partner of M/s. Chetna Zarda Co. recorded on 24-10-2001. He clarified that they sell their entire production to M/s. Kripa Tobacco Marketing on payment of central excise duty. On being questioned about their relationship with M/s. Kripa Tobacco Marketing, he clarified that M/s. Kripa Tobacco Marketing is a separate entity and apart ....
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.... has deposed that the goods have been received by them from M/s. Chetna Zarda Co., without payment of duty. In fact their statements nowhere deposes that the goods received by them were originally cleared by M/s. Chetna Zarda Co. without payment of duty. The reference is only to the bills issued by M/s. Kripa Tobacco Marketing or the receipt of the goods from M/s. Kripa Tobacco Marketing without any bills and against cash. 9. In the above backdrop, when the Revenue approached M/s. Kripa Tobacco Marketing and recorded the statement of their representative, it was clearly stated that the products received by them from M/s. Chetna Zarda Co. were on invoices and after payment of excise. There is nothing in the statement of Shri Thakkar, P....