2009 (11) TMI 742

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....inash Thete, SDR, for the Respondent. ORDER The appellant is a 100% EOU and during the visit of officers to the factory premises, it was found that there was a shortage of grey fabrics of 1,02,148 LMs. Shri Afzal Fazal Dalal, Director admitted that these goods were sold in small quantities in open market on cash basis without any duty paying documents/invoices and without payment of customs ....

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....hat this plea was made earlier before lower authorities also. But, the same has been rejected on the ground that the appellants did not bring any documentary evidence that the goods were wholly manufactured from the indigenous raw material. In this connection, he drew our attention to the photo-copy of the Annexure A produced by him which shows that all the fabrics were purchased from local trader....

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.... passed correctly and the appellants have sold the goods in the local market without payment of duty and this has been clearly admitted by the Director of the appellant. 4. We have considered the submissions made by both sides. We notice that in the show cause notice, no documentary evidence to support the contention that the grey fabrics were imported one and customs duty is liable to be paid ....

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....from other 100% EOU. He observed that the appellants have failed to bring any documentary evidence that the goods were wholly manufactured from the indigenous raw material nor has he submitted that they were maintaining separate accounts for imported and indigenous raw material. We find that the lower adjudicating authority also has simply relied upon the show cause notice and the finding was not ....