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TMI Blog2005 (12) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... ash Shah, Advocates, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The brief facts of the case are that the factory premises of the respondents herein was searched by officers of the Directorate of Anti-evasion and officers of the Central Excise Collectorate and it appeared that M/s. Royal Cushion Vinyl Products Ltd. had illegally transferred raw material imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Royal Cushion Vinyl Products Ltd. and they transferred 811 tons of PVC resin and the entire quantity of DOP on return of loan. Out of the PVC resin, some quantity was duty free imported material and the entire DOP was duty free imported material. The PVC resins taken on loan and used in manufacture of goods for export by M/s. Royal Cushion Vinyl Products Ltd. were of particular grades and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Leather Cloth Mfg. Co. violated the condition of the notification. Investigation also showed that the transport company named by M/s. Royal Cushion Vinyl Products Ltd. and M/s. National Leather Cloth Mfg. Co. as having been used for transfer of material, was fictitious. Since M/s. Royal Cushion Vinyl Products Ltd. had not obtained permission of the licensing authorities for transfer of mater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omments with reference to ex post facto permission granted for regularisation of loan transaction between the respondents and advance licence granted to M/s. Royal Cushion Vinyl Products Ltd., the Joint Director, DGFT, enclosed a copy of letter dated 8-4-1994 wherein he stated that the ex post facto permission had been issued by the competent authority vide its letter dated 31-8-1992 and that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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