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TMI Blog2024 (6) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... t that a party who is selling 18 metric tons for conversion/coating Ascorbic Acid on capsules does not even know that Suprapti Plastic Limited did not even have electricity connection and it is rather surprising to accept that they brought coated capsules from Suprapti which did not have electricity connection. The Commissioner has also given a finding of fact that Mr. Pradeep Mehta, Managing Director of Vishal Exports Overseas Limited has played active role in perpetrating the fraud, inasmuch as, they also had full knowledge of the scheme and have executed the entire operation right from obtaining LOU fraudulently in contravention of exempted policy until the clearance of import goods through EOU route circumventing payment of customs duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture of pharmaceutical products. 4. The department states that the goods were cleared into the domestic tariff area by Suprapti when it was not entitled to clear at any concessional rate of duty available to Export Oriental Units. The clearance has been of goods that were not in conformity with the permission granted under the foreign trade policy and hence goods were liable for confiscation as ordered by adjudicating authority and to duties thereto. Penalty was also imposed on various parties including appellants. Appellants were saddled with penalty as an abettor. 5. Mr. Sanghavi submitted that there is a finding of fact that Suprapti did not have electricity connection. Mr. Sanghavi further submitted that appellant had sold Ascorbic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apti Plastic Limited did not even have electricity connection and it is rather surprising to accept that they brought coated capsules from Suprapti which did not have electricity connection. 7. In the Order-in-Original, the Commissioner of Central Excise has given a finding of fact that Vishal Export Overseas Limited being the original importer of goods (before showing sales of the same on High Sea Basis) were very much aware of and has actively colluded in the scheme to manipulate the law by contravening the permissions by feigning the manufacturing activity on imported raw material which actually was final product and, therefore, Vishal Exports Overseas Limited and Mr. Pradeep Mehta, its director, cannot be considered as innocent purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X
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