TaxTMI 
TaxTMI 
2013 (8) TMI 850
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....pugned order stands passed by the Commissioner in violation of principles of natural justice. 2. Briefly stated that the facts of the case are that M/s. Bhagwan Vanaspati Mills Ltd. imported Crude Palm Oil at concessional rate of duty in terms of Notification No. 21/2002-Cus. The concessional rate was availed subject to the condition that the imported Crude Palm Oil would be used by the importer as actual user in the manufacture of laundry soap. Detailed procedure stands prescribed in the said notification in terms of Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. As per the said Rules an importer is required to obtain a registration from the Asstt. Commissioner of Central Excise ha....
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....enue revealed that the invoices showing the procurement of caustic soda, one of the other important raw materials used in the manufacture of laundry soap were found to be fake and fictitious. The appellants have produced the invoices issued by one M/s. Mega Sales. However, the investigations conducted at the end of M/s. Mega Sales revealed that the same do not form part of the records maintained by M/s. Mega Sales, inasmuch as in some cases, though the appellant was shown as recipient of caustic soda, the second and third copy of the invoices showed another party as recipient of the caustic soda. Statement of Shri Rajiv Singhal, Director of M/s. Mega Sales was also recorded by the Revenue admitting that the entire quantity reflected in the ....
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.... of Shri Rajiv Singhal, their request for cross examination of the said deponent should have been accepted by the Adjudicating Authority. By drawing our attention to the findings of the Commissioner, he submits that their request stands denied on flimsy ground of the same being made with an intention to delay the proceedings. He also submits that the impugned order stands passed by the Commissioner without there being any reply having been filed by M/s. Bhagwan Vanaspati. He draws our attention to the interim reply filed by them reiterating their request for cross examination and submits that the final reply could have been filed by them only after the cross examination of Shri Rajiv Singhal. 6. After having appreciated the submissions m....
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.... the dealers' end who had so to say purchased soap and sold the same in cash, and have also been made the basis of the SCN. I further observe that M/s. BVML had not supplied the records/documents which included details of payment made to M/s. Mega Sales against purchase of caustic soda for year 2005-06. The request dated 18-10-2010 made by M/s. BVML to cross examine the notice number 02 i.e. M/s. Mega Sales Pvt. Ltd., Ghaziabad is nothing but only a tactic to gain more and more time and linger on the proceedings of the case. In fact M/s. BVML or Shri Piyush Kumar, Advocate have not adduced any evidence/documents to point out any infirmity/discrepancy in the records of M/s. Mega Sales referred to in the SCN in support of their defence and to....