9911796707
TMI Blog2011 (5) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... liable evidence by which we can conclude that the impugned Bills of Entry were filed by the Appellant and the goods were cleared by the Appellants. The fact that the Revenue had specific information about diverting the duty free raw material by the Appellant is not a sufficient evidence to confirm the duty demanded. - Decided in favor of assessee. - C/508-509 of 2009 with Misc. N0. 368-369 of 2011 - - - Dated:- 26-5-2011 - Ms. Archana Wadhwa, Shri Mathew John, JJ. Appearance: Appeared for Appellant : Shri K.K. Anand, Advocate Appeared for Respondent : Shri Sonal Bajaj, SDR Per Mathew John: The main Appellant is a 100% Export Oriented Unit. The second Appellant is a Director of the main Appellant company. They wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not file the impugned 26 Bills of Entry. They have not paid any amount for the goods imported by the said Bills of Entry and they had nothing to do with the imports except that some negotiations were going on with some parties for purchase of such items and they were in the process of arranging funds for purchasing such goods. 4. After hearing the submissions briefly for the Appellant and for Revenue, we scrutinised the order in original to find out evidence, if any, which may even remotely indicate that the Appellants had actually filed 26 impugned Bills of Entry. The only points that we could notice is that the Bills of Entries were filed in their name and further, as per paragraph 1.5 of the order, Revenue had specific informati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not show any investigation on this allegation. 6. The Appellants persistently asked for copies of impugned Bills of Entries. These were not given to them. So they could not demonstrate that the Bills of Entries were not filed by them. 7. We have considered arguments on both sides and the evidence listed in the impugned order. We have not seen any reliable evidence by which we can conclude that the impugned Bills of Entry were filed by the Appellant and the goods were cleared by the Appellants. The fact that the Revenue had specific information about diverting the duty free raw material by the Appellant is not a sufficient evidence to confirm the duty demanded. Thus we have come to the conclusion that the entire case is made witho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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