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TMI Blog2011 (7) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... are engaged in the processing of grey fabrics on job work basis. In the case of one merchant manufacturer M/s. Avinash Exports, it was found that the merchant manufacturer had filed rebate claim for an amount of Rs.1,94,856/- without actually exporting the goods. The merchant manufacturer was found to have submitted fake and forged proof of export documents such as customs certified copies, shippi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that he had actually received the grey fabrics processed the same and supplied. He also stated that they were reflected in the statutory records. He also submitted that ARE-1s were duly prepared and signed. He also stated that they had received payments. Further, if Avinash Exports had claimed false rebate without exporting the goods, appellant had nothing to do with the same. He also stated as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits that facts in this case are similar to the facts in the case of M/s. Shree Shiv Vijay Processors Pvt. Ltd. and therefore the decision is squarely applicable. Accordingly the duty demand against the company and penalties imposed on both the appellants may be set aside. 5. On going through the order, the learned DR fairly agrees that facts and circumstances in both the cases are simil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he conclusion that the statement of the co-accused alone cannot be relied upon to demand duty and impose penalty. I find that the facts and circumstances in this case are also similar to the case of Shree Shiv Vijay Processors Pvt. Ltd. Other than the statement of Shri Ashok Jhanwar no other evidence is available. In this case also while the deemed credit is taken of Rs.1,29,904/-, the duty paid b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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