TMI Blog2010 (8) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... eared on any of the dates when the appeal was listed, we dismiss their appeal for want of prosecution. 2. As regards the appeal filed by M/s. Cosmos Trading Co., Shri J.C. Patel, learned advocate appearing on their behalf has drawn our attention to the impugned order, vide which the penalty of ₹ 10 lakhs stand imposed upon the said appellant in terms of provisions of Section 112 of the Customs Act, 1962. 3. After hearing both sides, we find that the appellant M/s. Cosmos Trading Co. had supplied the fabrics to M/s. Marvel Fashions against Annexure A Certificate issued by Deputy Commissioner, Central Excise, Division-II, Rajkot. As per the findings of the adjudicating authority, M/s. Marvel Fashions was not having any infra-str ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... capable for processing such fabrics and the same was to be sold as such illegally in the open market. 66. Though, it is a settled principle that the supplier is required to supply the goods in terms of Annexure A and he cannot be held liable if the buyer diverts the goods illegally without his connivance. However, as already noticed, the authorization under the Annexure A was for supply of polyester fabrics for printing purposes at Jetpur Unit and the fabrics which was supplied against the Annexure A was not suitable for printing purposes as the same was in fully finished form duly packed in 22-25 yards takas ready for sale as such without any need to take further processing. The fabrics required for printing is in semi-finished s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in contravention of the permission granted under Annexure A read with Notification No. 53/97-Cus., and are liable for penalty under Section 112 of the Customs Act, 1962 for the said 100% Polyester Dyed Woven Fabrics supplied under Shipping Bill No. 795, dated 5-2-2003, 790, dated 4-2-2003 and 791, dated 4-2-2003 vide Truck No. OJ 12 V9387, 111OJ12T8792 and 111OJ12 T8793. 5. As is clear from above that the Commissioner is not disputing the fact that the polyester fabrics supplied by M/s. Cosmos Trading Co. was against authorization in the form of Annexure A issued by Deputy Commissioner, Rajkot. He is also not disputing the fact that the fabrics supplied by M/s. Cosmos Trading Co. has reached M/s. Marvel Fashions and it is they who h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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