2018 (6) TMI 1341

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....kha falling under Tariff Item No.24039920 of First Schedule to the Central Excise Tariff Act, 1985. The goods manufactured by the appellant were bearing brand name "Shyam Bahar". Officers of Revenue conducted searches during March, 2007 at the factory premises, residential premises of the appellant and Manager of the appellants, premises of the transporters, dealers and raw material suppliers. During the course of search certain finished goods and certain raw materials were found unaccounted which were seized and a separate show cause notice dated 12.09.2007 was issued for confiscation of the same and that is not subjected to matter of present proceedings. The officers also conducted verification of goods lying near the booking office at Ci....

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...., Lucknow and M/s Northern Railway City Booking Agency, Lucknow wherein it was alleged that 128358000 pouches of Gutkha booked through Railway booking at City Railway Station, Lucknow and 5094000 pouches of Gutkha booked from M/s City Booking Agency, Lucknow were clandestinely removed by the appellant without payment of duty. Therefore, through the said show cause notice appellants were called upon to show cause as to why Central Excise duty of Rs. 4,43,64,969/- on 133452000 pouches of Gutkha should not be recovered from them under proviso to Sub-section (1) of Section 11A of Central Excise Act, 1944 and why duty of Rs. 90,01,232/- voluntarily deposited should not be appropriated. The said show cause notice was adjudicated through the impug....

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.... evidence to rely upon for confirmation of demand. He further submitted that cross examination of Shri Rajesh Verma, trolley puller could not be held since he did not turn up. Since the correctness of deposition of Shri Rajesh Verma before the investigating officers could not be examined in chief the said deposition should not have been appreciated as evidence. He further submitted that during the course of cross examination Shri Jaganath stated that his representative used to purchase goods from the manufacturer and then he himself used to get goods booked in railway and such deposition during the course of cross examination established that the presumption of revenue that all the goods booked through railway by Shri Jaganath was clandesti....

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....as of Shyam Bahar Gutkha shown in the records (Parcel way bills & Forwarding Notes) issued by Railways/authorized agents obtained from two sources - out of total 14828 boras, Parcel way bills and forwarding notes in respect of 566 boras were prepared and forwarded to Railway booking office by M/s Northern Railway City Booking Agency, Yahiagaj, Bartan Bazar, Lucknow and goods in all such cases as may be seen from the relevant documents, were dispatched to M/s Jaganath Mukesh Kumar, New Delhi. Shri Sitla Prasad Pandey, Booking Clerk off the said authorized booking agency in his statement dated 15.03.2007 categorically stated that Shyam Bahar Pan Masala in all such cases were booked in the name of said Jaganath Mukesh Kumar by Shyam Traders. I....