9911796707
TMI Blog2009 (8) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... fficulties. Matter remanded to commissioner to pass fresh orders after supply of documents and allowing cross examination of foreign nationals at appellant’s expense whose statement was relied upon. - C/1163-1168/2008 - A/204-209/2009-WZB/C-II/CSTB - Dated:- 5-8-2009 - S/Shri P.G. Chacko, Member (J) and A.K. Srivastava, Member (T) Shri Natrajan, Advocate, for the Appellant. Shri Kishorilal, SDR, for the Respondent. [Order per: P.G. Chacko, Member (J)] . - After examining the records and hearing both sides, we are of the view that the appeals have to be finally disposed of at this stage. Accordingly, after dismissing the early hearing applications as infructuous and dispensing with pre-deposit, we proceed to deal w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit in respect of certain other export consignments. It was found that the drawback claims by both the parties were based on sale proceeds recovered not only through normal banking channels but also recovered otherwise. Both the claims were proposed to be rejected to the extent based on sale proceeds recovered otherwise than normal banking channels. It further appeared to the department that the export goods were overinvoiced for the purpose of undue drawback and DEPB benefits. The evidence gathered by the investigating agency included: (a) Statements of two foreign nationals who visited the Indian exporters; (b) Panchanama and various documents annexed thereto; (c) Correspondence between the Indian exporters and their foreign buye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Annexures 'A' to 'N' and documents relied in the Show Cause Notice as per Annexure 'N',) to: (1) Shri Hakim Esmail Penwala (2) M/s. Air Trade International (3) Shri Mufazzal Hakim Penwala (4) M/s. Asian Exports." 4. There are four such acknowledgments shown to us, signed by the parties mentioned above. The learned counsel for the appellants has also seen these documents. Nevertheless, the learned counsel denies that the documents listed in Annexure 'N' to the show-cause notice dated 31-3-2001 were supplied to the appellants in this case. Learned counsel refers to the relevant order of the Commissioner, wherein it was stated that the counsel for the parties appeared on every occasion of hearing and reiterated the plea for supply o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble on record. The main grievance of the appellants is that some of the relied-upon documents were not supplied to them despite the observation to the contra contained in the Commissioner's orders. According to them, they are yet to receive the documents listed in Annexure 'N' to the show-cause notice dated 31-3-2001. They have also not received other documents seized from them, not relied upon in the show-cause notice. They want to rely upon these documents for effective rebuttal of the allegations raised in the show-cause notices. It also appears from the impugned orders that the counsel for the noticees was persistently requesting for supply of the above documents. They also wanted an opportunity to give a final reply to the show-cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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