Home Case Index All Cases Customs Customs + AT Customs - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 1056 - CESTAT NEW DELHIImport of crude oil - Concessional rate of duty under Notification No. 81/202-Cus - Forged manufacturing of soap - Held that:- DGCI on investigation on 15.2.2005 found that no machine was available for manufacture of soap nor any raw material or finished goods existed. So also, that one Shri Subhash Kumar, partner of the appellant M/s. Kesar Soap Mills was running a soap factory under the name and style of Tripti Soap & Chemicals but that was also found to be non-existent. The Authority tested retirement of Shri Surinder Kumar from the firm M/s. Kesar Soap Mills w.e.f. 9.3.2004 which proved to be false. Statement of Shri Surinder Kumar was recorded on 23.12.2006 who totally denied existence of the factory, carrying out of any manufacture and existence of record which proved that the appellant firm was only a bubble to defraud revenue. There was no certificate of Pollution Control Board to show even any step taken for setting up of the manufacturing concern - Various materials gathered in the cause of investigation proved that there was no purchase of caustic soda. There was no manufacture at all - When there was no basic evidence of existence of the factory nor any operation carried out, it is difficult to grant any relief to the appellants - Decided against assessee.
|