2019 (2) TMI 671

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....oms, Excise and Service Tax Appellate Tribunal, Regional Bench, Allahabad in which the following questions of law have been framed: (1)Whether on the facts and in the circumstance of the case the Tribunal has erred in law to hold that the clandestine manufacture and removal of final product is not proved? (2)Whether on the facts and in the circumstance of the case the Tribunal has erred in law to take into consideration the fact that when any person is involved in illegal activities, he will not maintain authentic records of the illegal activities or manufacture being done by him? (3)Whether on the facts and circumstances of the case the Tribunal has erred in law to take note/consider that the private records relied upon were corro....

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.... cleared Gutkha. It was further alleged that no proper documents or records could be produced before the Revenue authorities in rebuttal. The respondent assessee has given a detailed reply rebutting each and every points raised in the show cause notice. In the reply it has been alleged that the entire case set up by the department is on the basis of the bilties/GRs alleged to have been recovered from either at the time of search conducted at the business premises of M/s K.P. Pan Flavours, Kanpur or M/s Ashwini Tobacco Pvt. Ltd or M/s Kurele Fragrances (P) Ltd. It has further alleged that on the basis of the statement made by the transport company, i.e. M/s Vinod Forwarding Agency and no document has been seized from the business premises....

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....d be treated as if the said goods were booked by the respondent-assessee. The record further reveals that the statements of various persons were recorded under duress and all the submissions made therein were retracted by the witnesses and during the cross examination they had also stated that the statements were recorded under pressure by the officers. The Tribunal being the last court has also recorded findings of fact that the bilties/GRs which were recovered from M/s Vinod Forwarding Agency in the year 2004 and were lying with the Revenue and same were used for issuing the show cause notice in the present proceedings. The Tribunal after perusal of the records and materials available has recorded findings of fact that the Revenue w....