2011 (6) TMI 557

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..... ietor of the Petitioner admitted that he had purchased the goods through a broker and that he had never met the owner or representative of the supplier. There is a finding of fact that no excise duty had been paid on the exported goods - Held that:- Commissioner (Appeals) was justified in coming to the conclusion that the Petitioner was unable to establish the actual payment of the duty on the exp .....

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..... xcise Act, 1944 by which the claim to rebate made by the Petitioner has been rejected. 3. The Joint Secretary has upheld concurrent findings of fact recorded both by the Assistant Commissioner and by the Commissioner (Appeals). The Petitioner who is a merchant-exporter, exported goods purchased from a firm by the name of High Collection Texpin. The supplier was found to be fictitious and non .....

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