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TMI Blog2013 (5) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... to be re-considered by the adjudicating authority, on granting the copies of Bills of Entry on which reliance has been placed for arriving at the quantum of polyester chips received by the appellant from M/s Shri Karni Enterprises. The lower authorities are directed to grant the copies of documents to the appellant and appellants, on receipt of such documents, would make their submissions. Thus, set aside the impugned order and remit the matter back to the adjudicating authority. - Appeal No.E/976, 977/2012 - - - Dated:- 26-2-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant : Shri Hardik Modh, Adv. For the Respondent: Dr.J.Nagori, Addl.Commissioner (A.R.) JUDGEMENT Per: M.V. Ravindran: These t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CVD paid on such goods. It is his submission that from the day one i.e. from the reply to the show cause notice, they have been seeking the copies of Bills of Entry under which the goods are imported. In order to buttress his argument, he would draw our attention to the Annexure- B of the show cause notice and the findings recorded by the Commissioner (Appeals) as regards how the investigations have been concluded. 5. Ld.Astt. Commissioner (A.R.), on the other hand, would submit that this entire modus operandi is for creating a fictitious company viz. M/s Shri Karni Enterprises and imported the goods under their name and consuming in the factory premises of the appellant and clandestinely removing the same without payment of duty. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ences relied upon in the show cause notice for arriving at conclusion that the appellant had received the consignment of polyester chips which were imported by M/s Shri Karni Enterprises, the issue also needs to be re-considered by the adjudicating authority, on granting the copies of Bills of Entry on which reliance has been placed for arriving at the quantum of polyester chips received by the appellant from M/s Shri Karni Enterprises. The lower authorities are directed to grant the copies of such documents to the appellant. The appellants, on receipt of such documents, would make their submissions before the lower authorities as and when called for by the adjudicating authority to present case. 8. Accordingly, without expressing any opi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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