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TMI Blog2017 (5) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned DR is directed to provide the details of the merchant exporter whose names in show-cause notice have appeared stating whether they are in appeal before Tribunal - appeal disposed off - matter on remand. - E/1864/10-MUM - M/86728/17/SMB - Dated:- 16-4-2017 - Shri D. N. Panda, Member (Judicial) Shri H. G. Dharmadhikari, Advocate for Appellant Shri M. R. Melvin, Superintendent (AR) for Respondent ORDER Per D. N. Panda Appellant says that denial of cross examination has handicapped it to get justice. Fraudulent rebate claim made by merchant exporter should not cause prejudice to appellant. Manufacturer of the goods had taken place in the factory of appellant on receipt of input. Revenue did not examine enti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing officers. They had left no stone unturned in demoralizing the Investigating Officers so that the investigation process is completely halted with sole aim to escape from the liabilities/punishments under Central Excise Customs laws. It was also felt that they may temper the evidences and may also flee from the justice at large. After the arrest of Shri Ansar Ahmed, Shri Pillai and Shri Aggarwal filed anticipatory bail applications and only after the court's direction as condition precedent to their bail, they started appearing before the Investigating Officers. It may be seen from the statements of Shri Aggarwal that till last he did not co-operate with the investigations and tried to mis-lead the investigations either by not discl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have availed rebate claim of Central Excise duty and they have also imported 213 M.T. of Stainless Steel Sheets/Coils of assessable value ₹ 2.22 Crores without payment of customs duty by availing exemption under Notification No.43/2002-Cus. dated 19.04.2002. The investigations have showed that no input/raw material was ever received, no manufacturing activity ever took place and no excisable goods were ever cleared (whether for export or for home consumption) from the premises of manufacturing unit of the said supporting manufacturer i.e. M/s Leena Ice. Thus, it appears that the supporting manufacturer and the said three merchant exporters have fraudulently availed exemption from payment of customs duty under Notification No.43/2002-C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g:- (a) Cenvat credit on the inputs which were actually never received and never used in/in relation to the manufacture of the goods; (b) rebate claim on the goods which were never manufactured and which were never cleared for export; and (c) exemption from payment of customs duty under Notification No.43/2002-cus, dated 19.04.2002, on the strength of manufacture and Clearance of goods from the premises of the said supporting manufacturer which were in fact never manufactured and never cleared for export. 16.4 It may be seen from the facts and circumstances of the case as detailed in foregoing paragraphs that a deep rooted conspiracy was hatched between Shri P.A.S. Pillai and Shri Ansar Ahmed the Directors of the said M/s Leena Ice on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. TI said arrangement to defraud the government was agreed upon by the persons involved in the conspiracy in anticipation of earning ₹ 10,000/- per month by the Directors of M/s Leena Ice and fraudulent rebate from the Central Excise department by the concerns of Shri Aggarwal. Besides these three persons, Shri Vikrant Aggarwal proprietor of M/s Venture Impex also appear to have become party to the conspiracy by making arrangement with the said Shri Surinderpal Aggarwal to show fictitious clearance for export from the premises of M/s Leena Ice in the name of the said M/s Venture Impex by using the name and I.E.C. Code No. of M/s Venture Impex. Shri Vikrant Aggarwal also became party to the said conspiracy in anticipation of earning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Act, 1944. The appeal relates to the year 2010 and is seven years old. Paper book is required to be filed by 26th May 2017 and copy thereof served on Revenue by 2nd May 2017. 4. Learned DR is directed to provide the details of the merchant exporter whose names in show-cause notice have appeared stating whether they are in appeal before Tribunal. So also both sides are directed to provide the status of criminal proceeding initiated. 5. This proceeding having been recorded in the open court both sides are entitled to the copy thereof on application to Registry. In course of hearing it came out that appeal No.E/526 527/12 are relevant to this case for analogous of hearing with this case. Registry is directed to tag both app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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