2016 (9) TMI 421

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....tka falling under sub-heading 2404.40 of the Central Excise Tariff.  The DGCEI commenced investigation through a search  of many premises including the factory on 07.10.2004.  In addition to seizure  documents at various premises, certain quantity of gutka was seized in the factory totally valued at Rs. 35,730/- as the same was found in excess of the stock recorded in their daily stock account.  Certain packing materials and perfumery items totally valued at Rs. 10,41,892/- was seized from the residence of  Shri Varun Gupta, Partner of appellant.  Goods were also seized from several other traders and depot premises situated in different parts of Karnataka under the belief that these goods were cleared from....

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....ous premises on 07.10.2004 is the subject matter of the present appeal.  At the outset, we note that the proceedings before us is to be considered alongwith the proceedings in the main case which stands already decided by the Tribunal by setting-aside the order dated 25.03.2008. 4.  We have heard ld. Advocate  Ms. Surbhi Sinha for the appellant and ld. DR Sh. R. K. Manjhi for the respondent.  Ld. Counsel argued that inasmuch as the order in the main case of evasion against the appellant has been set-aside by the Tribunal, the present proceedings should also be set-aside inasmuch as it has been held in the other proceedings that the allegation of clandestine manufacture and removal of goods is not sustainable since the....