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2016 (1) TMI 1003 - CESTAT NEW DELHI

2016 (1) TMI 1003 - CESTAT NEW DELHI - TMI - Claim of duty drawback - export of readymade garments, leather goods, etc. - On enquiry, it was found that either the supporting manufacturer did not exist or had not manufactured the goods and were simply traders. On account of such fraudulent declaration, the proceedings were initiated which culminated into the impugned order. - Held that:- even in cases where goods were procured from the open market, the central excise portion of the drawback was a .....

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L) AND MR. R.K. SINGH, MEMBER (TECHNICAL) For the Petitioner : Mr. Piyush Kumar, Advocate And Mr. Umang Srivastava, Advocate For the Respondent : Mr. Ranjan Khanna, DR ORDER PER MR. R.K. SINGH : Appeals are filed against Order-in-Original dated 28.05.2013 in terms of which the impugned goods, i.e., readymade garments, leather goods, etc. valued at ₹ 12,93,50,999.40 were held to be liable to confiscation though were not confiscated as the same were not available and recovery of central exci .....

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s. On enquiry, it was found that either the supporting manufacturer did not exist or had not manufactured the goods and were simply traders. On account of such fraudulent declaration, the proceedings were initiated which culminated into the impugned order. 3. Ld. counsel for the appellants did not contest the allegation that the supporting manufacturers either did not exist or did not manufacture the impugned goods and were mere traders. It pleaded that in an identical set of facts and circumsta .....

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lhi vide his Order-in-Appeal No.CC(A) CUS/321-322/2013, dated 31.05.2013 in the case of Bangla Dom set aside a similar Order-in-Original and ordered de novo adjudication in the light of the Delhi High Court order in the case of CC Export Vs. Kultar Export (supra). The Commissioner (Appeals) noted that the CBEC vide circular No.F.No.276/149/2012-CX.8A(Cus), dated 15.11.2012 accepted the order of the said Delhi High Court and no appeal was preferred thereagainst. In the cases of AKS Apparels Vs. U .....

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lant bought the goods in the open market which was not the case in the case of Kultar Export (supra). 5. We have considered the contentions of both sides and perused the records as well as the decision CESTAT in the case of Kultar Export Vs. CC (Export) (supra) and the decision of Delhi High Court in the cases of CC Export Vs. Kultar Export (supra). We find that the facts in the present appeal are similar to the facts in the case of Kultar Export Vs. CC (Export) (supra). Contrary to assertions o .....

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