2016 (12) TMI 1113

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..... ces by the manufacturer-appellants viz. Sarda Industrial Enterprises and M/s Bright Metals (I) Pvt. Ltd. It is also on record that original importer M/s Sulabh Impex Incorporation. Delhi is holding IEC code issued by DGFT and this code was being used by certain other importers. In case of present appeals Shri Sunil Kumar Mittal, proprietor of M/s Sulabh Impex Incorporation, Delhi had admitted that .....

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..... Shri Alok Kothari, Advocate for the Appellant. Ms. Suchitra Sharma, A.R. and Shri S.K. Sheoran, A.R. for the Respondent. ORDER Per Ashok K. Arya: These four appeals have been filed by the following appellants: (i) M/s Sarda Industrial Enterprises (ii) M/s Yash Industries (iii) M/s Bright Metals (I) Pvt. Ltd. M/s Yash Industries is the common appellant in two appe .....

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..... importer of the goods namely M/s Sulabh Impex Incorporation, Delhi never imported the goods which had been purportedly received under respective invoices by the manufacturer-appellants viz. Sarda Industrial Enterprises and M/s Bright Metals (I) Pvt. Ltd. It is also on record that original importer M/s Sulabh Impex Incorporation. Delhi is holding IEC code issued by DGFT and this code was being used .....

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