2016 (7) TMI 1173

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..... Shri L. Patra, A.R. ORDER Per: P.M. Saleem These appeals are filed by M/s Golden Impex and another, aggrieved by the impugned order of the Commissioner, C.Ex. & C, Surat, confirming the demand of rebate erroneously sanctioned. 2. When the matter is called out, none appears for the Appellants. The learned Authorised Representative for the Revenue submits that the matter was listed on various d .....

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..... he basis of forged documents. Detailed investigation revealed that no export has taken place in respect of six of the shipping bills, and in other cases, exporters names were different. It is observed that the Adjudicating authority has examined the issue in detail and has come to the following conclusion:- "19. The case for the Department is that the physical export of the goods, on which rebat .....

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..... i Shabbir Saiyed, the Excise Clerk of the Unit. It is also observed that both the Proprietor and the Excise Clerk sought to lay blame on Anand Pande and Hemantbhai, for having given them the forged/fake export documents. However, neither the two could be traced at the reported address nor can it be said that they were not aware about the documents being fake since the Excise Clerk had himself take .....

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