2011 (1) TMI 1347

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.... the appellants. Sh. B. K. Soni, DR for the respondent. ORDER Per: Shri Justice R.M.S. Khandeparkar: Heard the learned Advocate for the appellants and DR for the respondent. 2.This is an application for stay of the impugned order dated 07/10.09.2009. By the impugned order, an amount of Rs. 1,39,71,806/- was ordered to be recovered on the ground of wrongful availment and utilization ....

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....nding between the parties and on the basis of the statement of the transporters that they have not transported such product from the factory of M/s Kashish Products Impex Pvt. Limited to the appellants factory, has held that the charge against the appellants has been established. On the other hand, the appellants contended that the invoices disclose necessary stamping by check post at a time of c....

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....ioner has found the statements including that of Shri Naresh Guleria to be voluntary statement and that the same were duly supported by the statement of transporter and, therefore, there was no scope for any cross-examination. He further submitted that the factory of M/s Kashish Products Impex Pvt. Limited was raided and it was found that there was no manufacturing activity going on therein. Besid....

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....onducted on 14.02.2006. The finding about absence of manufacturing activity in the factory is restricted only for the period of search of the factory and not to the period prior to the search. Besides, the deponent including Shri Naresh Guleria whose statement has been made the basis for arriving at the finding adverse to the appellants, inspite of being requested for, was not allowed to be cross-....