TaxTMI 
TaxTMI 
2011 (7) TMI 926
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....ioner of Central Excise made a demand for duty of Central Excise to the extent of Rs. 37.42 crores from the Appellant. The Appellant is a 100% export oriented unit and had procured raw material indigenously without the payment of Central Excise duty between April 2001 and August 2002. The primary condition of Notification 1/95-C.E. was that indigenously procured raw material has to be used in the manufacture of finished goods for export. The allegation against the Appellant, found to have been established by the Commissioner, was that there was a breach of the conditions attached to the notification and that the raw material was diverted to the local market. 3. The contention of the Appellant before the Tribunal and before this Court ....
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....rter claimed for such procurement from the first party, M/s. Mahadev Transport Corporation, Ahmedabad, has revealed that the consignments from the supplier were in fact unloaded at the premises of one other local transporter of Bhiwandi, M/s. Suhel Roadlines and therefrom was diverted into the local market. Similarly, the statement of M/s. Suhel Transport, claimed transporter also has indicated that the goods cleared for M/s. Umaji were unloaded at some other premises at the instance of M/s. Umaji. Investigation into the claimed supplies from M/s. Arya Fibres (P) Ltd., also a 100% EOU has revealed that they had cleared the goods through M/s. Suhel Transport. Shri Riyaz Nizammuddin Siddique, Proprietor of M/s. Suhel Transport in his statemen....