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TMI Blog2009 (11) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... OU and during the visit of officers to the factory premises, it was found that there was a shortage of grey fabrics of 1,02,148 LMs. Shri Afzal Fazal Dalal, Director admitted that these goods were sold in small quantities in open market on cash basis without any duty paying documents/invoices and without payment of customs duty leviable thereon. Consequently, the customs duty demand of Rs. 12,82,6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been rejected on the ground that the appellants did not bring any documentary evidence that the goods were wholly manufactured from the indigenous raw material. In this connection, he drew our attention to the photo-copy of the Annexure A produced by him which shows that all the fabrics were purchased from local traders or 100% EOU and in every case, the D3 declarations were filed. He also sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Director of the appellant. 4. We have considered the submissions made by both sides. We notice that in the show cause notice, no documentary evidence to support the contention that the grey fabrics were imported one and customs duty is liable to be paid is relied upon. Further, when the appellants raised the contention that they had not imported the goods, no verification of the claim was mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the indigenous raw material nor has he submitted that they were maintaining separate accounts for imported and indigenous raw material. We find that the lower adjudicating authority also has simply relied upon the show cause notice and the finding was not based on any evidence. While it has to be accepted that there cannot be any evidence with regard to the sales of grey fabrics in small quanti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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