2021 (8) TMI 1225

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....ra, Advocate for the Appellant Shri Bhasha Ram, Authorised Representative for the Respondent ORDER The appellants filed appeals against the impugned order wherein demanding duty and imposing penalty thereof on account of clandestine removal of cigarettes. 2. M/s Karsh Enterprises, is a manufacture of cigarettes and Shri Ajay Adwani, Proprietor of M/s Sharda Traders, Raipur purchased of....

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....w-material. On the same day, a search was conducted at the premises of M/s Sharda Traders. During the course of search, 4,08,000 cigarettes packets of "Hitler Brand‟ of 69mm were found and Indian currency of Rs. 19 lakhs was also recorded. Shri Ajay Adwani stated that the Hitler Black Brand 69mm filter cigarettes are manufactured by "M/s Karsh Enterprises‟ and sold in cash without invo....

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....s that no corroborative evidence has been produced by the Revenue to allege that clandestine removal of goods, no document with regard to transportation of goods have been brought on record to establish that the goods have been cleared clandestinely without payment of duty. He also submits that the statements have been taken under coercion, therefore, the statements cannot be relied upon. In these....

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.... were found at the premises of M/s Karsh Enterprises and production was going on. Further, 4,08,000 cigarettes packets of Hitler Brand of 69mm and unaccounted cash was found at the premises of M/s Shardha Traders, Raipur proprietor of Shri Ajay Adwani. These facts were never disputed by the appellants. 8. Moreover, they have made a inculpatory statements. On the basis of that the statements the....