2017 (1) TMI 13

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....rying excisable goods viz. Gutkha Pan Masala manufactured at appellants factory, when confronted the partner could not produced any duty paying documents. The same goods were released provisionally. During the investigation, statements of the various persons including the Purchaser, Commission Agent, Manager of Standard Transport Company were recorded, who stated that they received goods from the appellant without payment of any duty, a show-cause notice dated 11.09.1999 was issued. The appellant contested that the clandestine removal of goods on merits and also on limitation. The adjudicating authority did not agree with the contention raised by the appellant and confirmed the demand and equal amount of penalty. On an appeal the first appe....

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....orded indicates clandestine reversal of goods and reiterates the findings of the lower authorities. 5. On careful consideration of the submissions made by both sides, I find that the issue involved in this case is regarding clandestine removal of Gutkha Pan Masala . I find that the first appellate authority while disposing the appeal have recorded following findings   "I have carefully gone through the case records as well as various submissions made by the appellants. I find that the appellants are contesting the demand of duty of Rs. 10,26,753/- & penalty of Rs. 10,26,753/- & penalty of Rs. 10,26,755/-, interest, and confiscation of Gutkha Pan Masala valuing at Rs. 3,25,380/- (MRP), confiscation of land, plant etc. It is not dispu....