2018 (3) TMI 752

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..... are afterthoughts as the same does not rebut charges of clandestine removal which is based on the documentary evidence - The concern person Shri. Jayesh Jain Director of the M/s. Sarvodaya also admitted the allegation made in the show cause notice. Merely denial of the statements at the time of filing reply is not sufficient to discard the statements - appeal dismissed - decided against appellan .....

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..... rom many infirmity. They submits that no proper opportunity of hearing was given by the Commissioner(Appeals). Department s claimed that documents have been submitted to show that the goods had been cleared clandestinely, is blank statement as no evidence has been adduced. No authorized person has confirmed regarding alleged clandestine removal of Polyester texturized yarn. No incri .....

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..... ployed, statement given by Shri Jayesh Jain was not voluntary. Appellant also file the protest in the reply to the show cause notice. It is incorrect to say that appellant cleared dyed yarn weighing 5022.380 kgs to M/s. Porwal Textiles. The allegation raised only on the statement of Shri. Ashok Jain, a manager of M/s. Porwal Textiles and a register written by the said M/s. Porwal Textiles, .....

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..... found that the goods were supplied by the appellant to M/s. Sarvodaya. Similar investigation was carried out in respect of M/s. Porwal Textiles which reveals that the had received the goods from M/s. Sarvodaya that the same was unaccounted for in the books of M/s. Sarvodaya. Shri. Jayesh K Jain, Director of M/s. Sarvodaya in the statement recorded on 16-02-2001 and 18-01-2002 under .....

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..... based on the documentary evidence. The concern person Shri. Jayesh Jain Director of the M/s. Sarvodaya also admitted the allegation made in the show cause notice. Merely denial of the statements at the time of filing reply is not sufficient to discard the statements. Therefore taking into consideration overall facts and findings of both the lower authorities, I do not find any infirmity the .....

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