9911796707
TMI Blog2007 (10) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... . AND Mr. Rajesh Kumar,Adv. For the Respondent. ORDER: This civil appeal under Sec. 130 (E) of the Customs Act 1962 filed by the Department is directed against the final order No.C I/2836/WZB/2001 dated 17.9.2001 passed by Customs, Excise and Gold (Control) Appellate Tribunal, West Regional Bench at Mumbai, by which the respondent herein succeeded only on the ground that SCN contained ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stigation statements of the partners of the assessee firm as well as of Customs House Agent (CHA) (Transporters) were also recorded. On the basis of the said investigation show cause notice was issued on 8th August 1994 in which it was alleged, inter alia, that fifteen out of twenty one consignments imported were sold by the assessee in the open market instead of actual consumption in their fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l before the Commissioner consisted of two-fold points, namely, whether the said three firms were genuine or bogus, particularly in the absence of proper addresses. Secondly, whether the Department on the facts and circumstances of this case was entitled to invoke the extended period of limitation on the ground of suppression as alleged. In this connection the assessee herein contended before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... between the assessee and the other Company in which Shri Pallaria was the Director. 7.In the present case the demand is of about Rupees twenty five lakhs. That calculation is based on the CIF value (import value). 8. For the aforestated reasons we set aside the impugned order of the Tribunal and remit the matter to the adjudicating authority, namely, the Commissioner of Customs (Preventive) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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