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2016 (8) TMI 429 - CESTAT AHMEDABAD

2016 (8) TMI 429 - CESTAT AHMEDABAD - TMI - Restoration of appeal – 100% EOU – imported without payment of duty for manufacture – cleared manufactured product without payment of duty - investigation – demand –appeal - non-compliance with direction of pre-deposit – appeal dismissed for non-prosecution – Held that: - the appellant admitted the clearance of goods without payment of duty. - Affidavit – belated unsubstantiated explanation of the appellant – Held that: - It is a cardinal principle .....

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the statements were obtained under duress is also not substantiated. - Appeal No. C/379/2005, Application No. : C/ROA/10037/2016 - ORDER No. A/10700 / 2016 - Dated:- 1-8-2016 - Dr. D.M. Misra, Hon'ble Member (Judicial) And Mr. P.M. Saleem, Hon ble Member (Technical) For the Applicant : Shri R Subramaniya, Advocate For the Respondent : Shri S K Shukla, Authorised Representative ORDER Per Dr D.M. Misra This is an application seeking Restoration of Appeal dismissed by order dt 15.12.2015 for .....

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e, hence, their appeal was restored by this Tribunal vide its order dtd 20.10.2015. The appeal was thereafter fixed for hearing on 16.11.2015 but adjourned to 15.12.2015 at the request of the appellant. On 15.12.2015, the appeal was dismissed for non-prosecution. It is his contention that the order was passed without hearing the appellant hence, they may be provided a chance to present their case. He further submits that he is ready to proceed with the appeal hence, their application for restora .....

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tc.. On the basis of specific intelligence that the appellant imported two consignments of Velour Pile Fabrics against Bill of Entry Nos. 84/2001-01 dt 11.10.2001 and 85/2000-01 dt 13.10.2001 without payment of duty in terms of Notification No 53/1997-Cus dt 3.6.1997 for manufacture of Made-ups and export, but cleared the same without payment of appropriate duty, necessary investigation was undertaken by the Dept.. Consequently, on completion of necessary investigation, a demand notice was issue .....

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appellant had imported a total quantity of 76,637.87 mtrs of Velour Pile Fabrics against the aforesaid Bills of Entry and received the same in their factory. The relevant records seized from the premises of the appellant indicate the fact of receipt of the said goods in the factory. It is his contention that by utilizing the fabrics imported, they have manufactured Readymade Garments totalling 11,500 nos. which was recorded in the finished product register retrieved from their factory. He has ve .....

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efore the Adjudicating Authority, they have clearly brought out on record that the applicant has sold only 10504.88 mtrs of imported goods valued at ₹ 4,98,000/- to Shri Iqbalbhai on cash basis on 15.10.2000 and thereby the closing stock as on 20.10.2000 was only 265.99 mtrs.. Further, it is argued that the statement of the Director was obtained by the investigating officers, under duress, threat and therefore ought to be discarded. In support of his contention, the Ld Advocate referred to .....

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cash, the DGCEI officers had visited the Appellant s factory on 20.10.2000. The Ld. AR for the Revenue took us through the Panchnama and submitted that after scrutiny of the registers maintained by the Company, and later seized by the officers, the officers alongwith Shri Agarwal visited the 2nd floor of the factory premises, where finished goods godown was situated; they verified the balance of finished goods viz., Dyed Fabrics, Printed Fabrics and Readymade Garments and tallied with the regis .....

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of customs duty nor showing said clearances in the books of accounts. Further, Shri Agarwal showed them remaining stock of Velour Pile Fabrics lying in the corner of store room, which on measurement was found to be only 295.99 mtrs. It is his argument that the plea taken by the appellant that no physical stock verification was undertaken is incorrect and unacceptable. Further, he has submitted that on being confronted between the stock mentioned in the register and availability of physical stock .....

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atement the Director has also categorically admitted that entries made in all the registers were bogus in relation to the imported quantity of fabrics of 76342.69 mtrs. The Ld AR supporting the impugned order further submitted that the affidavit filed by the Appellant was rightly rejected by the authority below on the ground that the case was booked in Oct. 2000 and the explanation furnished in August 2002 and hence, it could not be taken into cognizance while the entire statement was written by .....

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.1.2002, it cannot be considered barred by limitation, in view of the judgment of the Hon ble Gujarat High Court in the case of CCE, Surat Vs. Neminath Fabics Pvt Ltd 2010(256)ELT.369 (Guj.). 6. Heard both sides and perused the records. The short question needs to be answered is: whether the appellant had cleared 76637.87 mtrs of imported Velour Pile Fabrics, involving customs duty of ₹ 31,68,160/-, without making use of the same in the manufacture of Readymade Garments meant to be exporte .....

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