TMI Blog2015 (6) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... of huge amount of credit and processing of the rebate claims without the tactical support of the range superintendent. There are large number of documents which will have to be gone through before taking a final view, but prima facie we feel that the applicant has not been able to make a case on merits. - since the applicant has processed the registration certificate, permitted the cenvat credit availment and also verified the duty payment particulars of the goods exported, the then Rule 26 will be applicable to the applicant. - It may be true that the applicant is out of job for some period. However, this cannot imply that the applicant has no means. - applicant is directed to deposit an amount of ₹ 5,00,000 within a period of six w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Muni Group of Companies and accordingly the applicant was made co-noticee in the show cause notice issued to the companies. In the show cause notice, a demand of ₹ 11,61,61,197/- was raised against the five companies besides interest and penalties. After adjudication, the said demands were confirmed along with penalties. A penalty of ₹ 1,00,00,000/- has been imposed on the present applicant. Aggrieved by the said order, the applicant is before this Tribunal and has filed stay application. 2. Learned counsel for the applicant's first submission is that principles of natural justice have been violated inasmuch as the documents have not been provided to the applicant. It was submitted that the applicant has written to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (AR) further submitted that number of opportunities were provided by the Commissioner, but the applicant never presented himself or through his advocate before the Commissioner. It was his standard practice to send a letter seeking copies of the relied upon documents. In none of the letters, details of the documents which are required by the applicant were elaborated. The learned Additional Commissioner (AR) further submitted that the reports given at the time of registration are factually incorrect. The liberalised process announced by the Government did not imply the connivance of the officials to defraud the Government exchequer. It was submitted that Muni Group of Companies availed fraudulent credit of approximately ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lated. We also note that the registration of Muni Group of Companies was done by the applicant and the reports submitted are misleading. It was found that the factories do not exist. It was also observed that huge transactions have been shown. We also note that for processing of the rebate claim, verification about the export as also the verification about the duty payment etc. is done by the range superintendent. We are not able to persuade ourselves that such fraud can be done relating to registration, availment of huge amount of credit and processing of the rebate claims without the tactical support of the range superintendent. There are large number of documents which will have to be gone through before taking a final view, but prima fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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