TaxTMI 
TaxTMI 
2016 (3) TMI 227
X X X X Extracts X X X X
X X X X Extracts X X X X
....in information about illicit clearance of these items by appellant, investigations were carried out by the officers. The officers intercepted two vehicles outside the Railway Parcel Office, New Delhi. The vehicles were found loaded 25 bags each of "gutkha". No proper documents evidencing illicit transport or duty payment were available and hence the officers seized the goods totally valued at Rs. 7,71,000/- along with the vehicles. Further, investigations were conducted. Four kachcha slips with some details written thereon were found with the drivers of the vehicles. Statements of the Director of appellant company, Supervisor and drivers of the vehicles were recorded. Stock taking at the factory has shown 50 bags of "Raj Shree" brand and fi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ere are coherent and clear evidences corroborating unaccounted clearance of dutiable gutkha from the appellants factory. The admitted facts is that 50 bags of gutkha found in the two vehicles have been cleared without payment of duty and without proper records. This fact has been fully admitted and duty liability has been fully discharged by the appellant and has not been disputed thereafter. Similar to the private records covering seized goods, 8 other slips were found with the same vehicle drivers, who admitted categorically about the clearance of similar consignments as indicated in the slips recovered from them. This has been independently corroborated by the Supervisor of the appellant company and the Director of the appellant company....
X X X X Extracts X X X X
X X X X Extracts X X X X
....also been accepted and entered in the statutory records thereafter by the appellant. On perusal of all the statements and private slips, the contents of which were explained in this statement, it is clear that the clandestine clearance of dutiable items have been brought forward with corroborative evidences from more than one source and there is no discrepancy while collating such evidences. The Revenue has discharged the burden of corroborating, establishing clandestine clearance of dutiable items from the appellant's unit. It is seen that the appellant is merely contesting the duty demand and penalty on the ground that the detailed further investigation regarding raw materials' procurement, transport of such raw materials etc. has not bee....
X X X X Extracts X X X X
X X X X Extracts X X X X
....es. Similar kachcha slips covering the seized goods were admitted and not disputed even now. As mentioned earlier, all the evidences are similar for the seized goods as well as the goods earlier cleared on the same modus operandi except that in respect of 50 bags, there is a physical seizure of clandestinely removed goods. The private records were corroborated by three different persons and the statements are not retracted thereafter. It is relevant to note that the appellant approached the Settlement Commission for settling the case. However, the same was rejected by the Commission, which resulted in the continuation of departmental adjudication and appeals thereafter. The present case is not the one which is based only on statement of the....