Page 284 - ELT_15th July 2020_Vol 373_Part 2

266 EXCISE LAW TIMES [ Vol. 373

tended sufficient corroboration to the evidence against the present appellants as
was deposed by the main noticee and as is apparent from the various documents
recovered during the investigation as follows :
(i) That, out of 53 tankers used in all, 25-26 tankers were diverted to
M/s. Genex Consultant Pvt. Ltd. of Ghaziabad 7-8 tankers were off
loaded in the factory of the Noticee No. 1 and the CPO from the re-
maining tankers was shifted by the Noticee No. 1 to other tankers of
lesser capacity as he declined the request of the noticee to transport
the CPO of those tankers to Punjab since his tankers did not have
the road permit for Punjab;
(ii) That, for transporting the CPO to Ghaziabad and Kanpur, the no-
ticee’s employer usually came with Form ST-31, a Bill of some con-
cern and misdescribing the CPO as “Rice Bran Oil” and GR of some
other concern. The said employer used to travel in the tanker and
facilitate the Sale Tax clearance at the UP Border;
(iii) On the basis of registration numbers of tankers used for transport-
ing the CPO from the ports of importation and the date of arrival
thereof reflected by the Noticee No. 1 in their receipt register, copies
of Forms ST-31 issued by M/s. Genex Consultant Pvt. Ltd. were col-
lected from the Sales Tax Authorities of Ghaziabad. A scrutiny of
Forms ST-31 so collected and the Noticee’s CPO receipt register.
This evidence proves that the various tankers which arrived at the facto-
ry of Noticee No. 1 at different dates during the relevant period had transported
some or the other quantity of CPO under respective GRs and form ST-31 of M/s.
Genex Foods. This receipts and ST-3 returns are corroborating the statement of
Shri Harjinder Singh of M/s. H.G. Oil Carriers against 3 of the appeals. Despite
this evidence, the Director of M/s. Genex Foods Pvt. Ltd., Sh. Rohit Agarwal
(one of the appellant) opted to not to appear for rebutting the said evidence but
to sent a simple letter alleging the show cause notice to be illegal. The statements
on record are in due corroboration of the documents which sufficiently establish-
es that appellants were knowingly dealing with CPO imported by M/s. Pioneer
Soap and Chemicals in a clandestine and illegal manner, thereby making the said
imported CPO liable for confiscation. As far as M/s. A.V. Agro Products (No-
ticee No. 4 of one of the appellant herein) is concerned, they also opted to reply
vide letter dated 11-7-2007 instead of joining the personal hearing. The tankers
containing CPO as were diverted to M/s. Genex Food Ltd. similarly were divert-
ed to M/s. A.V. Agro. The receipt register along with respective ST-31 form are
available highlighting the involvement of M/s. A.V. Agro as well as in similar
manner as that of M/s. Genex Food Ltd.
It was observed that for transporting CPO to Delhi the bills of M/s. Ven-
kuth Sales Corporation, Trinagar Delhi as well as of GRS of M/s. Jaspreet Road
Lines of Punjabi Bagh, New Delhi were used and that of M/s. N.C. Traders,
Mayur Vihar, Delhi were used. The investigation revealed that no such firm was
found existing at the given address. Except that address of M/s. Jaspreet Road
Lines were found to be that of M/s. H.G. Oil Carriers. This finding again when
read in light of Sh. Harinder Singh that GR 3 were handed over to him by Sh.
Lalit Goyal, proprietor of M/s. Pioneer Soap and Chemical establishes the clear
nexus between all the co-noticees for the alleged violation of the impugned noti-
fication including the appellant herein.

EXCISE LAW TIMES  15th July 2020  284