9911796707
TMI Blog2020 (10) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... th Shri G. S. Kohli in fraudulent drawback availment. It is seen that learned Commissioner has relied upon the statements of Shri G. S. Kohli and Shri Jagmohan Basant Singh Kohli. Therefore, the submissions of the appellant that his case is similar to that of other noticees against whom proceedings were dropped by the Commissioner, are factually incorrect. However, we find that his role is limited to the allegation of being a front for operating the current account of M/s. G.S.K. Exports in Bombay Cooperative Mercantile Bank; two pay-in slips bear the signature of the appellant. To this extent, the appellant has abetted the crime of M/s. G.S.K. Exports. However, it is not clear from the show-cause notice or the Order-in-Original that if the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Noticees who failed to appear or file reply but there is no record as to whether any personal hearing intimation was issued to the Appellant; hence, the impugned order on this ground alone deserves to be quashed and/or set aside. 2.1. Learned counsel further submits that much prior to issuance of Show Cause Notice, Special Crime Branch, CBI had also investigated this case, as regards alleged fraudulent export and misuse of drawback scheme by Shri G.S. Kohli, B.S. Chauhan, Manohar Badheka, M.I. Qureshi; export opinion on the handwriting, initials and signatures of concerned was obtained; a charge sheet was filed on 24.12.2004 for the offences only against Shri G.S. Kohli ; the Adjudicating Authority on this basis dropped the proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es the findings of Order-in-Original. 4. Heard both sides and perused the records of the case. The brief issue that requires consideration in the instant case is as to whether the appellant Shri Narendra Pal Singh @ Raju Kohli @ Rajender Singh Kochhar is liable to pay penalty as imposed by the Adjudicating Authority. We find from the records of the case that a case of fraudulent drawback arrangement investigated by Revenue and it was alleged that M/s. GSK Exports have availed drawback fraudulently by forging and manipulating documents without exporting any item. On completion of investigation, show-cause notice was issued to Shri G. S. Kohli, Proprietor of M/s. GSK Exports and Others. A show-cause notice inter alia proposed penalty against ..... X X X X Extracts X X X X X X X X Extracts X X X X
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