TMI Blog2012 (5) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... uty and penalty, stay petitions allowed - E/1229-1230 & 1278/2009 - S/651-653/2011-WZB/AHD, - Dated:- 3-5-2011 - Ms. Archana Wadhwa, Dr. P. Babu , JJ. Shri J.C. Patel, Advocate, for the Appellant. Shri Imamuddin Ahmed, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Vide his impugned order Commissioner has confirmed the demand of duty of Rs. 1,22,82,044/-, which was earlier granted as rebate to the appellants. He has also rejected rebate claim amounting to Rs. 2,20,91.410/- and imposed penalty of Rs. 3,43,73,454/- along with imposition of penalty of Rs. One Crore on Shri Deepal Agarwal, Director of M/s. H.K. Impex and of Rs. 50 Lakhs on Shri Sharad Gupta, agent. 2. The appellant M/s. H.K. Impex is e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dence to the appellant s stand that they are neither voluntary nor true. As such, he submits that no reliance can be placed upon the said statements of transporters. As regards the statements of job workers, he clarifies that their factory was visited by the officer on the day when it was a holiday and no work was being carried out therein. The officers never visited the factory of the other job work. He also submits that no statement of the appellant s Director and other authorized person of appellants was recorded inspite of the request made to that effect. As regards the purchase of utensils from Delhi based units, he submits that the same is only a part of the total exports made by the appellant. 4. In any case and in any view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity of other evidences on record, we note that the Commissioner has not doubted the factum of export of goods in question, in which case the appellants would be entitled to the benefit of duty draw back. The objection by the learned DR that the procedures required for claiming the draw back have not been fulfilled by the appellants, does not convince us at this prima facie stage, inasmuch as the exports have actually taken place, after verification of the various requisite particulars. Admittedly, the exports were made under the rebate claim. If the Revenue s stand that such rebate claim is not available to the assessee is accepted at this prima facie stage, the appellants would definitely be entitled to the other alternative benefits av ..... X X X X Extracts X X X X X X X X Extracts X X X X
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