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TMI Blog2017 (5) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... als that Revenue has brought out every detail of subterfuge to it in the show-cause notice. Cause of action arose when investigation revealed that no inputs were received in the factory of appellant. Fake invoices and fake transport documents were used for fabrication of record and avail CENVAT credit fraudulently. Revenue discovered incriminating evidence against appellant in the course of investigation. So also there was no receipt of goods from any job worker. Allegations have been made in different paras of the show-cause notice. It appears that in para 16.2 at page no.195 to para 16.5 at page no.197 of the show-cause notice, cause of action has been brought out in clear terms as to the evidence relied upon to issue show-cause notice. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts, which were in his full knowledge. I may be seen from the statements of various transporters as detailed in foregoing paragraphs, the records maintained by the said transporters, the statements of Shri P.A.S. Pillai, Shri Ansar Ahmed and Ahri Vikrant Aggarwal, clearly show that the statements of Shri Surinderpal Aggarwal are totally false and baseless and have been made to escape from the liabilities and punishments under the Central Excise and Customs Laws. The said Shri Pillai, Shri Ansar Ahmed and Shri Vikran Aggarwal in various of their respective statements recorded from time to time have not only inculpated themselves but also inculpated Shri Surinderpal Aggarwal. The same therefore appears to be substantive piece of evidence aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earance of goods from the premises of the said supporting manufacturer which were in fact never manufactured and never cleared for export. The investigations have also revealed that the said merchant exporters have transferred/ diverted/sold the duty exempt material imported under advance licence scheme in gross violation of the condition (vii) and (viii) of the said customs exemption Notification, conditions of the advance licences issued to them and conditions of the relevant Export-Import Policy/Foreign Trade Policy. The amount of customs duty so evaded on the above said imports works out to more than Rs, 83 lakhs. The said offence on the part of the merchant exporters constitute the offence of "smuggling" within the meaning Section 2(39 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oncept (India) and also of M/s Flamingo Overseas to defraud the government of its legitimate revenue. The said three persons conspired to show on papers and in book entries, an ice making unit as a full fledged unit engaged in the manufacture and export of Stainless Steel Washers and other products of stainless Steel. It may be seen from various statements of Shri P.A.S. Pillai that as a result of trial production when the manufacture of Stainless Steel Products became unviable, an understanding was reached with Shri Surinderpal Aggarwal that the latter would arrange input duty paying documents in the name of M/s Leena Ice who would avail Cenvat Credit on the strength of these documents without actually receiving the inputs. Further Shri Pi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport. 16.5 It, therefore, appears that the said the four persons behind the conspiracy, namely the said Shri P.A.S. Pillai, Shri Ansar Ahmed, Shri Surinderpal Aggarwal and Shri Vikrant Aggarwal, have been working in tandem to defraud the government of its legitimate revenue thereby fraudulently availed various benefits in contravention of the provisions of the Central Excise Act, 1944 and rules made thereunder. Each of them, therefore, appear to be liable for imposition of penalty under the provisions of Rule 26 of the Central Excise Rules, 2002. Since various benefits under the Central Excise Act, 1944 and rules made thereunder were availed by M/s Leena Ice, M/s Metal Concepts (India), M/s Flamingo Overseas and M/s Venture Impex, were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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