TaxTMI 
TaxTMI 
2007 (8) TMI 232
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....s records and documents were recovered from the premises of M/s. Rank Shipping Agencies, Mumbai, scrutiny of which revealed that Shri Shashikant A.Shah of M/s. New Synthetic Chemical Industries had received various duty free imported chemicals imported by M/s. Popular Carpet Industries, Varanasi under the above mentioned pass book No.000124 and sold the same in the local market. During the investigation, Shri Shashikant's statements were recorded wherein he inter alia stated that he was dealing with imported chemicals and that during the year 1981 and 1989, he met one Shri Chopra of Banaras, he knew him as a trader in chemicals, that he had come up with a proposal that Shri Shashikant should sell goods imported under pass ....
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....of M/s. Popular Carpet Industries by his firm. He also confirmed that the documents in respect of the said goods were made available by Shri Shashikant . Statement of partner of M/s. Popular Carpet Industries (Shri Bodailal Bind) was also recorded in which he stated that from 1987 the firm has started utilizing duty exemption facility, confirmed having imported the items as permissible in their Pass Book No.0001244, that all the documents required for the import were handed over to Shri Chopra and that payment to M/s. Express Cargo Movers was done through Shri Chopra. 4. Search of the premises of M/s. Popular Carpet Industries did not result in recovery of incriminating documents. The scruti....
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....encing movement of such imported goods from Mumbai to Varanasi were available and therefore, in terms of the Tribunal's order, the Commissioner was required to restrict his findings on the acceptability and conclusion thereon only on such documentary evidence. However, the Commissioner has taken on record other documents such as lorry receipts, Form 31 etc. and he has, therefore, gone beyond the scope of the remand order. The second grievance of the Revenue is that even assuming that the Commissioner can consider other documents over and above the consumption register, such documents being submitted for the first time before him he was required to give an opportunity to the investigating authority to make....
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....ents produced by way of defence by the appellants (importer). The Commissioner has examined transport receipts of M/s. Mahalaxmi Transports showing movements of the goods from Mumbai to UP (factory of the importers) and he has noted the explanation of the importers that the transport receipts could not be produced to the investigating officer as the same were with Sales Tax authorities of UP and he has also examined Form 31 issued by Sales Tax authorities at Varanasi during the relevant period. He has also examined the consumption register. The Commissioner has held that there was no material questioning the authenticity of the Form 31 issued by the Sales Tax, the same being public recor....