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TMI Blog2015 (11) TMI 1326X X X X Extracts X X X X X X X X Extracts X X X X ..... he evidences and held in favour of the appellants therein. The findings of the Tribunal are recorded in para 21.1, 21.2 and 21.3. We also find that the Tribunal has recorded that the jurisdiction of DRI officers to issue show cause notice for recovery of improper draw back is incorrect and has also been dealt with at para 25.1, 25.2, 25.3 and 25.4 of the said order which is also one of the issue in appeal. The Tribunal has addressed to all the decisions put forth by the Revenue in various paragraphs and has also addressed to the fact that the demand for incorrect duty draw back can be raised only by a proper officer and DRI officer is not considered as a proper officer. - prima facie these appellants have made out a case for waiver of pre-d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt to Russia have been diverted to Dubai and they relied upon reports from Russian Customs which indicated that the cargo supposed to be imported by the firms were either non-existence or have no business in import or export. Show cause notices were issued after detailed investigation concluded and it was held by the adjudicating authority that M/s. Vision Inc., has wrongly availed draw-back and it should be recovered from them. The adjudicating authority confirmed the show cause notice issued and also imposed penalties on M/s. Vision Inc., and Shri Manoj Gupta. 5. Learned Counsel appearing on behalf of the appellants would take us through the entire case records and submit that the exports made by the appellants reached Russia through P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oked. It is his submission that the issue involved in this case is regarding draw back which has been irregularly claimed by the appellant. 7. We have considered the submissions made at length by both sides and perused the records. 8. Prima facie, we find that the allegation is regarding over-valuation of the readymade garments and diversion of garments exported to Russia. While the entire findings of the adjudicating authority proceeds on this basic allegation as also various documentary evidences which were produced before him, we find that the entire case needs appreciation of the evidences which is in paper book. At the same time we do find that the Tribunal at Delhi in the case of Hem Chand Gupta Sons (supra) wherein identical ..... X X X X Extracts X X X X X X X X Extracts X X X X
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