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TMI Blog2024 (3) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... rawbacks which in no way are connected to the present Exporters, Shipping Bills or the Drawbacks. Therefore, the Department could not have used any materials found to be in their favour in that particular case, to implicate the present Appellants (Departmental Officers) in the present proceedings. We do not see as to how the Department can on its own assume that these two persons are also part of this letter dated 15.03.2017 so as to make them the co-noticees. The Ld.Counsel has also produced a copy of DRI s final Report dated 21.03.2017. Even in this final report, only the name of Shri Jyoti Biswas and Shri Vikash Kumar are being found. There is no mention of the names of the present two Appellants in this letter also. The Revenue cannot generalize the issue and based on the specifics of one case, the notice cannot be issued in other cases without any proper ground work. Thus, the observations towards the category 2 is equally applicable to category 1 also, wherein even in that case, the Show Cause Notice has been issued based on the DRI s letter as well as the Show Cause Notice and supplementary Notice issued to some other exporters on 26.08.2016 and 18.05.2017. Therefore, we hol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter footing, since the Show Cause Notice was issued subsequent to passing of Order-in-Original. 5. The Ld.Counsel submit that the details of the eight Appeals are as per the following table :- Sl no. Cestat Appeal Nos. Order in Appeal with date Order-in- Original with date Corresponding Show Cause Notice No. issued under Section 124 of the Customs Act, 1962 Correspondi ng Show Cause Notice No. issued under Rule 16A of the Duty Drawback rules, 1995 Corresponding O-I-O No of respective SCNs issued under Rule 16A CATEGORY-1 1. C/75609/2 022 (S. K. Dikshit) C/75650/2 022 (Kislay) KOL-CUS- CCP-AKR- 208-209- 2022; Dt. 31/03/202 2 Corrigendu m thereto dated: 03.06.202 2. 100/ADC/(P) /CUS/WB/1 9-20; Dated: 05.06.2020 with corrigendum dated: 06.08.2020 VIII(10)146/D B Exp / ADC/ ADJ / CUS /WB/17-18 dated: 10.01.2018 VIII(48)41/D BK/WB/2013 /15623, dated: 17.07.2015 [Rule 16A SCN without the appellants being co- noticees.] 01/AC(DBK) /2015-16 dated 09.01.2015 [Rule 16A OIO without the appellants being co- noticees.] 2. C/75680/2 023 (S. K. Dikshit) C/75708/2 023 (Kislay) KOL-CUS- CCP-AKR- 206-207- 2022; Dt: 31/03/202 2 101/ADC/(P) /CUS/WB/1 9-20, dated: 05.06.2020 VIII(10)147/VE XIM/ADC/ADJ/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits that the entire proceedings are vitiated in the present case. Accordingly, he prays that the impugned orders may be set aside in respect of all these 4 Appellants (Category 1). 8. In respect of category 2 Appeals, he takes us through the Show Cause Notice No. C.No.VIII(10)/149/DBEnt/ADC/ADJ/CUS/WB/17-18/ dated 10.01.2018. He takes us to Para 7 8 of the Show Cause Notice which brings out the basis of the allegations against the present Appellants. He also takes us through DRI s Letter No.F.No.DRI/KZU/ENQ-58(INT-45)/2016/6927 dated 15.03.2017 which is relied upon by the Revenue to issue the present Show Cause Notice to the Appellants (Departmental Officers), submitting that this letter has made no reference whatsoever to the present Appellants. He also takes us through the Final Report of DRI dated 21.04.2017, even where the names of the present Appellants are missing. He submits that the present Show Cause Notice has been issued only on the basis of another Show Cause Notice issued by the Revenue to some other exporters on account of alleged fraudulent drawback claim. The statements covered under that Show Cause Notice cannot be the basis for issue of Show Cause Notice in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of the Category 1 Appeals and allow the Appeals filed by the Appellants. 12. Coming to the Category 2 Appeals, it would be material to go through the relevant Paragraphs of the Show Cause Notice, which forms the foundation of the entire proceedings. The relevant extracts are given below for ready reference : 7. In response there to the Directorate of Revenue Intelligence, Kolkata Zonal Unit under DRI F.No.DRI/KZU/CF/ENQ-58(INT- 45)/2016/6927 dated 15.03.2017 intimated that a greater conspiracy was hatched by a person named Shri Jyoti Biswas who was the mastermind behind the above mentioned four exporters namely (1) Shri Debnath Barik, Proprietor of M/s. D.B. Export, (2) Shri Rudra Prasad Mondal, Proprietor of M/s. Victory Exim, (3) Shri Raju Ghosh, Proprietor of M/s. Royal Trading and (4) Shri Bapi Das, Proprietor of M/s. Dada Bhai Enterprise in availing the fraudulent drawback amounting to Rs.6,22,48,102/- (Rupees six crore twenty two lakh forty eight thousand one hundred two only). From the letter of the Directorate of Revenue Intelligence, Kolkata Zonal Unit communicated under DRI F.No.DRI/KZU/CF/ENQ-58(INT-45)/2016/6927 dated 15.03.2017 it was revealed that Shri Jyoti Bis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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