9911796707
TMI Blog2014 (1) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... ged by the department, which forms basis of the impugned order, has not been proved. The Assessing Officer as well as the Tribunal have disregarded the end use certificate issued by the authority concerned, recording that palm oil imported by the appellant has been used in manufacture of soap. The fact that such a certificate was issued after due verification nullifies the finding of fraud, which is the only factor that has led the Tribunal to reject the application for stay. It is further contended that the impugned assessment order is null and void for failure of the Assessing Officer to allow the assessee, to cross examine relevant witnesses. It is prayed that as the impugned order as well as the assessment order are illegal, null and vo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction material like sand and one truck owned by him is used only for supply of sand etc, and that the GRs showing transportation of the goods of the Appellant by the Truck of his company have not issued by him. 8. We also find that while Sh. Rajeev Kumar Arora proprietor of M/s Aashana Enterprises, Amritsar, one of the buyers of soap, has clearly denied to have purchased any soap from the Appellant. Four other buyers M/s Dee Ess Trading Co; M/s Shree Ganesh Trading Co., M/s Ellora Sales; M/s Vikas Enterprises have been found to be fictitious. In respect of M/s Ellora Sales, Jodhpur, inquiry was also made with commercial taxes office and Assistant Commissioner, CTO, Jodhpur vide letter dt. 05.07.06 informed that M/s Ellora Sales never deal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -edible vegetable oil imported for manufacture of soap are illicitly diverted on large scale for adulteration of edible oils. Such fraudsters do not deserve the dispensation under the provisions of first proviso to Section 129E of the Customs Act, 1962. The Appellant, therefore, directed to deposit an amount of Rs.2,76,66,966/- (2,82,66,966/- minus Rs.6,00,000/- already deposited) towards duty, Rupees fifty lakhs towards interest on duty and Rupees one crore towards penalty within a period of eight weeks from the date of this order. On deposit on this amount within the stipulated period, the requirement of pre-deposit of balance amount of interest, and penalty shall stand waived and recovery thereof stayed. Compliance to be reported on 23.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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