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TMI Blog2016 (5) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... ty has come to a conclusion that bulk drugs cleared from M/s Tini Pharma Ltd. were not exported but something else was exported in respect of the consignments which were already cleared for export. In the absence of any reasoning or the findings, it is not possible for the Tribunal to go into the issue raised. In the interest of justice, it is found that the impugned order needs to be set aside and the matter be remitted to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice. - Appeal disposed of by way of remand - Appeal Nos: C/288, 311 & 316/2010 & E/429 & 535/2010 - A/87248-87252/16/CB - Dated:- 26-4-2016 - SHRI M V RAVINDRAN, MEMBER (JUDICIAL) AND SHRI C J MATHEW, MEMBER (TEC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firmed and Customs duty needs to be demanded for non-consumption of the imported raw materials. We reproduce the discussion and findings recorded by the adjudicating authority in its entirety. DISCUSSIONS AND FINDINGS 24. I have carefully gone through the records of the case and the submissions made by the noticees, both written and oral. I find that: (1) There were cash vouchers bearing the name of M/s Tini Pharma recovered from the Mhape godown of PIC. These vouchers were made in respect of filling of drums with soapstone; they had job numbers and number of drums on them which tallied with the export invoice numbers and the actual number of drums figuring in the actual export consignment. This preliminary and vital evide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them are false and fabricated. In fact, the importer makes strenuous efforts to find /point out the supposed deficiency of the investigation instead of rebutting the allegations on merits; the latter course being obviously inconvenient to them. A design/attempt to evade duty is an activity which is done surreptitiously, secrecy and stealth are its covering guard. In such cases. direct evidence proving everything beyond doubt will be rarely forthcoming The standard of proof in such cases has to be on the basis of preponderance of probability, as has been held in the case of CC, Madras Vs V. D. Bhoormal [1983(13) ELT 1546(SC)]. In the present case, the evidences are concrete, much above the preponderance of probability. (4) Shri Abhima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (6) The raw materials imported duty free valued at ₹ 3,25,53,353/- under DEEC licence have been imported under execution of a bond and are liable for confiscation u/s 111(o) of CA '62 as the conditions of the Bond has not been fulfilled. The resultant products manufactured out of these duty free imported raw materials were meant for export and were cleared under ARE-I. These goods valued at ₹ 2,51,14,657 cleared clandestinely to the local market without payment of appropriate Central Excise duty are liable for confiscation under Rules 25, 26 and 27 of the .Central Excise Rules 2002. (7) Shri Charles Patrick was instrumental in this case of fraudulent export. He received the original export goods in his Mahim god ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e seized, the possession /custody of the goods is with the department though the ownership continues to be with the party and when they are confiscated, both the ownership and the custody vest with the Govt. These goods have already been cleared and are not available, may be even with the importer himself, nor is there any bond or security against the same; they are neither available for confiscation, nor can any fine in lieu of confiscation be imposed in respect of these consignments. Judgments in the cases of Sun Exports Vs. CC [2008 (228) ELT 545(T -M)] and CC Vs. Kiran Jewels [2008 (230) ELT 627 CT - M)] refer. 7. It can be seen from the above reproduced findings that the adjudicating authority has not considered the explanations g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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