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of <h1>CESTAT remands case after Authority ignored substantial export evidence while investigating alleged clandestine removal violations</h1> <h3>M/s. Dragon Star Leather Co. (P) Ltd. Versus Commr. of Central Excise, Kolkata-VII</h3> M/s. Dragon Star Leather Co. (P) Ltd. Versus Commr. of Central Excise, Kolkata-VII - TMI Issues Involved:The issues involved in the judgment are the remand of the matter to the Adjudicating Authority, proper verification of documentary evidence, consideration of SSI exemption claim, and verification of inflated income figures for better credit facilities.Remand to Adjudicating Authority:The Tribunal remanded the matter to the Adjudicating Authority with specific directions for proper verification of detailed documentary evidence provided by the Appellant. The Adjudicating Authority was instructed to thoroughly examine the invoices, shipping bills, and other linked documents to make a detailed determination. Additionally, the claim for Small Scale Industry (SSI) exemption was to be properly considered, and a detailed order was required on this aspect as well.Verification of Documentary Evidence:The Appellant had submitted extensive documentary evidence, including details of direct exports, exports through merchant exporters, and sales of manufactured goods. However, the Adjudicating Authority failed to adequately review all the submitted documents before confirming the demand. The Tribunal noted discrepancies between the evidence provided by the Appellant and the Adjudicating Authority's findings, emphasizing the need for a thorough verification process to establish the accuracy of the turnover figures.Consideration of SSI Exemption Claim:The Appellant had also sought Small Scale Industry (SSI) exemption for certain turnover amounts applicable during the relevant period. Despite the Appellant's submission of detailed year-wise, invoice-wise, and item-wise information to support their claim, the Adjudicating Authority did not appropriately address this aspect. The Tribunal directed the Adjudicating Authority to carefully review the SSI exemption claim and issue a detailed order in this regard.Verification of Inflated Income Figures:The Tribunal directed the Adjudicating Authority to investigate the Appellant's claim of inflating income figures for better credit facilities. While acknowledging that this practice was not legally correct, the Tribunal recognized its prevalence among firms seeking improved loan facilities. The Appellant was instructed to provide specific details on the inflated figures in their balance sheets, with all relevant documents to be scrutinized by the Adjudicating Authority. A detailed order on this issue was deemed necessary for a comprehensive resolution of the case.
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