2006 (6) TMI 343

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....Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  The Commissioner has demanded duty of over Rs.26 crores from the appellants in respect of Stainless Steel Coils and Sheets imported by them under the DEEC Scheme during August 1997 to July 2000. He has also imposed equal amount of penalty on the party. It appears from the records that the appellants had obta....

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....the DRI (whose officers visited the above premises on 16-10-2002) that there was no manufacturing facility, that the raw materials imported duty-free had not been utilised in the manufacture of export goods  and there was no evidence of receipt of any goods from job workers. On this basis, a show-cause notice was issued to the assessee for recovery of duty on the imported materials and for im....

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....ds in relation to the aforesaid licence and that, as part of the investigations, the premises declared to be factory were visited by the Officers and some trappings of factory were found. This is apparent from the Mahazar drawn by the Officers. On the other hand, the findings recorded by DRI Officials, in respect of the same premises, were to the contrary. They did not find any machinery, except a....

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....h sides, we are of the view that, in the face of the allegations raised in the Customs Notice, some of the allegations raised in the DRI Notice would apparently be amenable to challenge. That the DGFT certified the discharge of export obligation by the assessee is an important factor which would support the assessee's challenge against the demand of duty. The only question of fact to be decided up....