TMI Blog2008 (10) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... nvolved. The Department’s case has nothing to do with the CT-3 certificate and the Department’s case is that the CT-3 was only for record purposes and the goods were actually sent for disposal at Bhiwandi – Demand of duty, interest and penalty upheld. - E/2461/1999 - A/2301/2008-WZB/AHD - Dated:- 17-10-2008 - S/Shri P.G. Chacko, Member (J) and B.S.V. Murthy, Member (T) None, for the Appellant. Shri S.R. Prasad, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - The appellant is a 100% EOU engaged in the manufacture and export of Polyester Texturised Yarn (FTY for short). 16,847.71 Kgs. of PTY cleared by the appellants under CT-3 certificate provided by M/s. Ratnaraj Texturisers Pvt. Ltd. (RTPL for short) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gain submitted an application for restoration of appeal, which came up for hearing on 21-7-2008. But again no one appeared on behalf of the appellants, but even then, the order of dismissal of appeal was recalled in the interest of justice and notice was issued for final hearing on 11-8-2008. An adjournment request was made on 1st September, 2008 (the next date of hearing) and on 23-9-2008, case was again adjourned on the ground that the related customs appeals are also to be listed. Today, when the matter was called, there was no representation on behalf of the appellant and there is no request for adjournment also. The Registry has reported that the customs appeals which were directed to be listed have already been dismissed vide order No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and not to M/s. RTPL at Ankleshwar. The investigation also revealed that even though invoices were prepared for clearance of PTY to M/s. RTPL, actually the goods were being transported under the cover of challans issued by M/s. Bosomi Enterprise, Surat, who had not sent the goods and the visit of the officers revealed that there was no such name in the premises. Then they found that the challans were actually issued by one Shri Kadar Bai who had prepared the challans and Shri Pandey of M/s. Bosomi Enterprises took the officers to the, factory premises of M/s. Altaf Textiles, M/s. Aboda Textiles and M/s. Tahera Textiles, all situated at Govind Talel Industries Estate. The Truck Drivers also admitted that no invoices were available and they w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RTPL had demanded the CT-3 forms back subsequently and this shows that they were involved. The Department's case has nothing to do with the CT-3 certificate and the Department's case is that the CT-3 was only for record purposes and the goods were actually sent for disposal at Bhiwandi. Under these circumstances, we do not find any reason to interfere with the order of the Commissioner. Further we also find that the appellants have only been delaying the issue by not appearing when the hearing is fixed and it is also noticed that the advocate for the appellants failed to bring to the notice that their appeal in respect of customs had already been rejected and if this matter was brought to the notice, the case would have been heard earlier. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
