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M/s Golden Impex, Shri Javeed Basir Godil Versus Commissioner, C. Ex. & S. Tax, Surat

2016 (7) TMI 1173 - CESTAT AHMEDABAD

Demand of rebate erroneously sanctioned - Held that:- The rebate was duly sanctioned. However, the Department subsequently found out that the rebate claim was submitted on the basis of forged documents. Detailed investigation revealed that no export .....

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ing to submit on merit of the case. He only argued the matter before the Adjudicating authority on the grounds of time bar and legal maintainability of the Show Cause Notice. We find that the rebate has been claimed by fraud. As fraud vitiates everyt .....

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M. Saleem, Member (Technical) For the Appellant : None For the Respondent : 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, .....

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occasions also, none had appeared for the Appellants. He, therefore, submits that the appeals may be taken for disposal as it is an old one filed in 2008. We find from the file that the submissions of the learned Authorised Representative are correc .....

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perused the documents. 4. The brief facts of the case are that the Appellants had claimed rebate of ₹ 53,71,950.00 in respect of twelve shipping bills. The rebate was duly sanctioned. However, the Department subsequently found out that the reba .....

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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 rebate was taken by the unit never took place. This claim is based on the fact th .....

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o able to prove with the help of the statements of the Cargo movers (Shri Ranadive), the Marine services providers (Shri S.N. Shah) that the impugned export documents like mate receipts, bills of lading and shipping bills were not issued by them (as .....

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se 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 reporte .....

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