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Commr. of Cen. Exc. & Customs Surat Versus Suresh Synthetics & Ors.

2016 (4) TMI 838 - SUPREME COURT

Clandestine removal of Polyester Texturised Yarn - Whole case is founded on the statement of the authorised officer of the respondent without verification of any other independent evidence - Respondents submitted that it had produced the technical op .....

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ded an opportunity to counter the technical report filed by the assessee by filing its technical report, for the whole controversy hinges upon the differential quantity and if there is any differential quantity, the issue of removal would arise. Rega .....

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technical opinion, it may call for it or it may permit the parties to adduce further evidence to substantiate the plea. We may hasten to clarify that while dealing with the matter, the tribunal shall not take into consideration the statement of the .....

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- MR. DIPAK MISRA AND MR. N.V. RAMANA, JJ For the Petitioner : Mr. P.S. Patwalia, ASG, Ms. Nisha Bagchi, Adv., Ms. Sunita Rani Singh, Adv., Ms. Pooja Sharma, Adv. And Mr. B. Krishna Prasad, AOR For the Respondent : Mr. Jay Savla, AOR And Ms. Renuka .....

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d in question. 3. The High Court, as the impugned order would show, has agreed with the view taken by the Customs Excise and Service Tax Appellate Tribunal (for short, 'the tribunal') that there had been no clandestine removal of Polyester Te .....

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General for the appellant and Mr. Jay Savla, learned counsel for the respondents. 5. On a perusal of the order passed by the tribunal, we find that the tribunal has been guided by the technical opinion of the chartered engineer submitted by the resp .....

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ear that the revenue has really built its case on the base of the statement made by the authorised officer and, accordingly, there has been intervention by the tribunal and the High Court. If the whole case is founded on the statement of the authoris .....

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en analysed by the High Court in extenso that there has been no differential quantity and hence, the question of clandestine removal does not arise. 7. It is noticeable that the High Court has accepted the technical report. It is submitted by Mr. Pat .....

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