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TMI Blog2014 (1) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... n of edible oils. Such fraudsters do not deserve the dispensation under the provisions of first proviso to Section 129E of the Customs Act, 1962. Regarding stay granting by the Tribunal in another case - Held that:- an erroneous order passed by a Tribunal cannot operate as a precedent as each case has to be decided on its own peculiar facts. This apart, a finding has been recorded by the Tribunal that the certificate issued to the appellant clearly states that it is issued on the basis of record without any physical verification - Appeal dismissed - Decided against the appellant. - Customs Appeal No.35 of 2013 - - - Dated:- 19-12-2013 - Rajive Bhalla And Dr. Bharat Bhushan Parsoon,JJ. For the Petitioner : Mr. Vikrant Kackria, Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the Assessing Officer and the prima-facie opinion recorded by the Tribunal reveals that the appellant perpetuated a fraud as instead of using imported palm oil for manufacture of soap, it was diverted elsewhere. The appellant's contention based upon an end use certificate issued by the officer concerned cannot be accepted as the Tribunal has recorded a finding that the certificate was issued without physical verification and on the basis of record produced by the appellant. The appellant is unable to refer to any record that would prove manufacture of soap, transport thereof and particulars of parties to whom soap was sold. In order to place our conclusions in their correct perspective, it would be necessary to reproduce a relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h. Avtar Singh and Sh. Rajeev Kumar Arora have not been retracted by them. Sh. Jagdish Arora, Proprietor of the Appellant firm, in his statements dt. 22.06.05, 31.05.06 and 31.08.06, has stated that the statements of Sh. Nalin Kumar, Sh. Avtar Singh and Sh. Rajeev Arora are correct. 10. Another evidence showing bogus nature of the Appellant's transactions of sale of soap is that a total of Rs.5,15,46,247/- is shown as a outstanding from M/s Ellora Sales, Jodhpur; M/s Aashana Enterprises, Amritsar; M/s Vikas Enterprises, Jaipur; M/s Pankaj Enterprises, Ludhiana and M/s Shree Ganesh Trading Co., Manohar Nagar, Ludhiana, M/s Dee Ess Trading Co.. The outstanding amount in respect of so called sale of soap is a clear indication that there were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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