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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 ..... impugned orders. It is submitted that subsequent to issue of Show Cause Notices to various exporters, who claimed drawback, investigation was taken up by DRI and it was subsequently alleged that exports were fraudulent and Show Cause Notices were issued to such exporters. In the present case after issue of the Show Cause Notices to other concerned parties, after about two years supplementary Show Cause Notices were issued to the present Appellants who are the officers of the Department. After due process, penalties were imposed on the present Appellants. Being aggrieved, the appellants are before the Tribunal. 2. The Advocates, appearing on behalf of the appellants submit that the 8 Appeals can be bifurcated into two categories. 3. Under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orrespondi 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2018 [the Show Cause Notice under which the appellants were made co-Noticees for the first time] it is seen that the same has been issued as a fresh Show Cause Notice referring to the earlier Show Cause Notices on 07.07.2015 issued at Para 4. The Para 4 clarifies that the earlier Show Cause Notices were issued under Rule 16A of the Drawback Rules, 1995, wherein there were 4 Noticees. After due process, Adjudication Order No.01/AC/DBK/2015-16 dated 09.10.2015 was passed confirming recovery of the duty drawback from all these 4 noticees. Under the present Show Cause Notice dated 10.01.2018, once again Show Cause Notice has been issued to these four noticees (against whom Adjudication Order was passed) and the Notices have been issued to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r issue of Show Cause Notice in the present proceedings. Accordingly, he prays that the category 2 Appeals also may be allowed. 9. The Ld.AR for the Department submits that the DRI has taken up elaborate investigation in respect of fraudulent Drawback claims of various exporters. They have painstakingly investigated and caught hold of the mastermind Mr. Jyoti Biswas from whom the information of connivance of others had come to light. He submits that since the investigation was a long drawn process, it was but natural for the Department to issue a Show Cause Notice initially to certain Noticees and then after gathering further documentary evidence about the role of other persons, the Show Cause Notices had to be issued to them by way of Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision available to the Revenue to do so. Therefore, we hold that the category 1 Appeals are to be allowed on this count alone. Accordingly, we set aside the relevant impugned Orders in respect 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017. The Revenue is not able to point out any other specific allegations against the Appellants. 14. On going through the Show Cause Notice dated 26.08.2016 and the relevant supplementary Notice dated 18.05.2017, it is seen that this Show Cause Notice is in respect of some other exporters, in respect of some other Shipping Bills, and in respect of some other Drawbacks 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. 15. Moreover, we have gone through the DRI's letter dated 15.03.2017 which has been re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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