2017 (12) TMI 210

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent in Appeal No.E/1063/2011], who never responded to the notices sent by the Registry. Attempt was made to serve the notice through Departmental channel on three occasions. A letter dated 16.08.2017 sent by the Department has been delivered to the assessee-Respondent as per the website report of the India Post. On another occasion, the notice has returned with the postal remarks 'left'. On the last occasion, the Panchnama was executed. Thus, it is evident that on M/s M.R. Tobacco Pvt. Ltd. notice of service deemed has been complete. 3. On behalf of assessee-Respondent, Shri Chander Kumar Gupta [A.No.E/1064/2011], Ms. Mehak Gupta, learned counsel, appeared and submits that Shri Chander Kumar Gupta was the Director, who later resigned f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ere shortage/excess of the raw-material was found. As per the details given in the show cause notice, 84 bags of 'Marshal' brand Gutkha, 2160 kgs. of Supari (cut & uncut) and 7253 kgs of Lamination found excess and 630 kgs of tobacco, 25 kgs of perfume and 10 kgs of Katha were found short. Two machines were round the clock producing Pan Masala and Gutkha, but the assessee-Respondents have declared 12 hours' operation of the machines in one shift only. The declaration regarding speed of the machines was also wrong. In the books of account proper entries of the raw-material was also not made. Lastly, he relied upon the reasons given in the show cause notice and made a request for setting aside of the impugned order. 6. We have heard both sid....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... course of investigation, the production capacity of the Company. The Department could not find any irregularity in the electricity consumption nor evidence was collected with regard to the alleged clandestine clearance of the finished goods for the period prior to the investigation and after search of the Company upto 30.06.2008. No enquiry was made with any of the raw-material supplier except Noticee No. 3 or with the purchasers of the finished goods or with the transporters with regard to transportation of inputs from suppliers and transportation of the finished goods to various purchasers. 7. In view of this, we find no infirmity in the impugned order and the same is hereby upheld. 8. From the record, it appears that Shri Chander Kuma....