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TMI Blog2013 (9) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- Allegation is based on concrete evidence on record – Evidence being the documents i.e. entries in the raw material issue register of AOPL, Statements of Partner of DTA unit, statements of managers of AOPL (appellant) etc. Held that:- AOPL, Bhiwadi had not been able to establish prima facie case in respect of duty demand of Rs.1,67,82,443/- and as such, this is not the case for waiver from the requirement of pre-deposit - AOPL, Bhiwadi, are directed to deposit Rs.60,00,000/- (Rupees Sixty Lakh only) within a period of 12 weeks. - E/1711,1712,2283,2284,2285,2286,1911 of 2012 - - - Dated:- 15-4-2013 - Archana Wadhwa And Rakesh Kumar, JJ. For the Appellants : Shri Prabhat Kumar and Udit Jain, Advs. For the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L, while in fact, the goods had been transferred directly from Bhiwadi unit of AOPL to their new Noida Unit. In support of this allegation, the department relies upon the statements of the transporters and also of the manufacturers/suppliers. The duty demand from AOPL, on this count is Rs.37,17,905/-. 1.2 The second allegation against the appellant is that substantial quantity of duty free inputs procured by AOPL, Bhiwadi were illicitly diverted to a DTA unit, M/s. Allure International, Bhiwadi, (hereinafter referred to as AI) whose Director is M/s. Pankaj Khubani. In support of this allegation, reliance is placed on the following documents:- (a) Stock register seized as document no.55/155, 136 and 218 under Panchnama dated 25.09.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e management of AOPL only. 1.3 The third allegation against the AOPL, Bhiwadi is that they had removed certain quantity of duty free unit carton and glass bottles without payment of duty to Noida Unit by showing the same as scrap. In support of this allegation, reliance is placed on statement of Shri Hansraj Manghani and of Shri Rajiv Kumar Sharma of AOPL. The duty demand on this basis is Rs.24,64,098/-. 1.4 In view of the above investigation, a show cause notice was issued to M/s. AOPL, Bhiwadi, AOPL, Noida; A 1, Bhiwadi, Shri Narinder Manghani and Hansraj of AOPL and Shri Pankaj Khubani of A 1 and other noticees for - (a) recovery of duty amounting to Rs.2,29,68,446/- [Rs.37,17905/- + Rs.1,67,82,443/- + Rs.24,68,098/-] from AOPL, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both sides in respect of stay applications. 3. Shri Prabhat Kumar and Shri Udit Jain, Advocates for the appellants, pleaded that the goods transferred from Bhiwadi Unit of AOPL to their Noida which was 100% EOU, had ultimately been used for manufacture of goods for export, that AOPL, Noida, in any case, were entitled to procure duty free inputs against CT-3 certificate, that in view of this, the duty demand of about Rs.37,17,905/- in respect of inputs transferred from Bhiwadi Unit to Noida Unit which was 100% EOU, was without any basis, that for the same reason, there is no basis for duty demand of Rs.24,68,098/- in respect of transfer of duty free glass bottles cartons cleared as scrap, that duty demand of Rs.1,66,82,443/- against AOP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e allegation of diversion of duty free inputs, unit boxes and glass bottles from AOPL, Bhiwadi to AOPL, Noida, while the AOPL, Bhiwadi has shown return of the goods to the respective manufacturers/suppliers and thereafter supply of the same goods by the respective manufacturers/suppliers to AOPL, Noida against CT-3 certificates, transport documents showing the transport of the goods from AOPL, Bhiwadi to manufacturer/supplier and from manufacturer/supplier to AOPL, Noida were found to be fictitious, that this fact has been accepted by the manufacturer/suppliers and that in view of this, duty demand of Rs.24,68,098/- and Rs.37,17,905/- are also based on the concrete evidence on record, that in view of evasion of huge amount of duty, penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statement dated 10.02.2008 and 18.02.2010 has admitted taking delivery of the duty free inputs from AOPL, Bhiwadi stating that AOPL, Bhiwadi were procuring duty free inputs for use in the manufacture of perfumes for export, that most of the time, a lot of duty free inputs remained as left over, which were transferred to A 1 without any accounting. Those inputs were being used by A 1 in the manufacture of perfumes for sale in domestic market. (3) The above statement of Shri Pankaj Khubani is corroborated by statement dated 22.3.2010 of Shri Vinay Mishra, AOPL, statement dated 9.10.2007 of Shri Kamla Kant, Manager, AOPL, Bhiwadi and Shri Rajiv K Sharma, AOPL, Bhiwadi. 7. Thus, it prima facie appears that while AOPL, Bhiwadi had procur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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