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TMI Blog2011 (7) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... nal that the Appellant did not obtain export obligation discharge certificates from the Development Commissioner and had failed to establish compliance with the primary requirement that indigenously procured raw material be used in the manufacture of the finished goods for export - Appeal is dismissed - 19 of 2011 - - - Dated:- 26-7-2011 - Dr. D.Y. Chandrachud and Anoop V. Mohta , JJ. REPRESENTED BY : Shri V.M. Doiphode, i/by M/s. V.M. Doiphode Co., Counsel, for the Appellant. S/Shri Pradeep S. Jetly with Jitendra B. Mishra, Counsels, for the Respondent. [Order]. P.C. : This Appeal is directed against an order passed by the Customs, Excise and Service Tax Appellate Tribunal calling upon the Appellant to deposit an am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 15 June 2010, addressed by the Commissioner of Customs and Central Excise, Hyderabad to the Additional Director General, DGCEI, Zonal Unit, Mumbai. 4. At this stage, it would be necessary for the Court, while evaluating as to whether a prima facie case has been made out, to advert to the findings that were recorded by the Commissioner in his order dated 5 October 2009 while confirming the demand of duty in the amount of Rs. 37.42 crores :- Coming to the findings of the investigations against M/s. Umaji and the evidences on records with regard to their procurements, it is seen that M/s. Umaji during the period under demand has shown procurement of their raw materials i.e. partially oriented yarn; POY, mainly from two units viz. M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication for waiver of pre-deposit, arrived at a finding that the Appellant has not prima facie established that goods were cleared to Asharani Garments. The Tribunal noted that the Appellant had pleaded that some of the raw materials procured indigenously were sent to job workers and the finished goods procured by the job workers were duly received in the EOU and were subsequently exported. The Tribunal has adverted to the fact that the investigating agency had visited the premises of the job workers and found that no manufacturing activities were carried on therein. Coupled with the finding of fact is a prima facie finding of the Tribunal that the Appellant did not obtain export obligation discharge certificates from the Development Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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