Cgst And Central Excise vs Mahadev Shiv Shambhu Freshner ...
2023 Latest Caselaw 4407 MP

                                                             1
                                     IN THE HIGH COURT OF MADHYA PRADESH
                                                   AT INDORE
                                                       CEA No. 2 of 2023
                            (CGST AND CENTRAL EXCISE Vs MAHADEV SHIV SHAMBHU FRESHNER PROCESSORS PROP. OM
                                                      PRAKASH TALREJA AND OTHERS)



                          Dated : 20-03-2023
                                Shri Prasanna Prasad, learned counsel for the appellant.

                                Heard on the question of admission.
                               The appeal is admitted on the following substantial questions of law:

                                     "1. Whether in the facts and circumstances of the matter, the

                              conduct of the respondent wherein the respondent did not have any

object to the confiscation of unaccounted/unexplained Gutka seized from the factory was ipso facto to demonstrate manufacturing of unaccounted, undeclared Gutka?

2. Whether in the facts and circumstances of the matter and in backdrop of cardinal principles of Indian Evidence Act demonstrating the immediate conduct of the respondent/tax payer has been properly examined by the learned CESTAT while passing the judgment which is the subject matter of the present appeal?

3. Whether in the facts and circumstances of the matter, learned CESTAT has rightly appreciated the scope, ambit and effect of statement recorded u/S 14 of the Central Excise Act?

4. Whether in the facts and circumstances of the matter, the learned CESTAT has rightly appreciated the scope and ambit of the effect of unaccounted purchase of raw material in back drop of contents of Show Cause Notice?

Signature Not Verified

5. Whether in the facts and circumstances of the matter, the Signed by: SEHAR HASEEN Signing time: 3/21/2023 10:35:55 AM

learned CESTAT failed to appreciate the cogent evidence emerged during course of investigation which included a duly notarized agreement demonstrating complicity of Mr. Om Prakash Talreja in the clandestine manufacture of Gutka?

6. Whether in the facts and circumstances of the matter, the learned CESTAT has rightly given importance to drop the retractions of the statements more particularly in backdrop of S. 14A and S. 193 and 228 of Indian Penal Code?

7. Whether in the facts and circumstances of the matter, the learned CESTAT has rightly appreciated the effect of Rule(2) of

Pan Masala Rules?"

Issue notice to respondents on payment of process fee by RAD mode within a period of seven working days. Notices be made returnable within four weeks.

List the appeal for final hearing.

                               (S. A. DHARMADHIKARI)                     (PRAKASH CHANDRA GUPTA)
                                        JUDGE                                     JUDGE

                          sh




Signature Not Verified
Signed by: SEHAR HASEEN
Signing time: 3/21/2023
10:35:55 AM