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TMI Blog2013 (10) TMI 1056X X X X Extracts X X X X X X X X Extracts X X X X ..... der Kumar was recorded on 23.12.2006 who totally denied existence of the factory, carrying out of any manufacture and existence of record which proved that the appellant firm was only a bubble to defraud revenue. There was no certificate of Pollution Control Board to show even any step taken for setting up of the manufacturing concern - Various materials gathered in the cause of investigation proved that there was no purchase of caustic soda. There was no manufacture at all - When there was no basic evidence of existence of the factory nor any operation carried out, it is difficult to grant any relief to the appellants - Decided against assessee. - Customs appeal No. 501 & 527 of 2008 - FINAL ORDER NO.57975-57976/2013 - Dated:- 3-10-2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no machine was available for manufacture of soap nor any raw material or finished goods existed. So also, that one Shri Subhash Kumar, partner of the appellant M/s. Kesar Soap Mills was running a soap factory under the name and style of Tripti Soap Chemicals but that was also found to be non-existent. The Authority tested retirement of Shri Surinder Kumar from the firm M/s. Kesar Soap Mills w.e.f. 9.3.2004 which proved to be false. Statement of Shri Surinder Kumar was recorded on 23.12.2006 who totally denied existence of the factory, carrying out of any manufacture and existence of record which proved that the appellant firm was only a bubble to defraud revenue. There was no certificate of Pollution Control Board to show even any step ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 28 of the Customs Act, 1962 read with Rule 8 of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. (v) The noticee No. 1 is liable to pay interest on delayed payment as per provisions of Section 28-AB of the Customs Act, 1962. (vi) The noticee have wilfully misstated the facts before the department regarding use of CPO. They suppressed the fact of misuse of CPO with intent of evade payment of Customs duty and education cess. So, provisions of Section 28(1) of the Customs Act, 1962 are rightly invoked in this case. (vii) Sh. Surinder Kumar, noticee No. 2, remained an active partner of M/s. Kesar Soap mills village Chhajla, Sunam till 05.07.2004. His letter dated 31.03.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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