2016 (12) TMI 90

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....id Sadatli Saiyed filed Appeals against OIA No. OIA-RS/99-102/SRT-II/07 dated 26.02.2007 and the other two appellants viz. M/s. Premier Polyspin Pvt. Limited and Shri Rohit Dharamprakash Gupta filed Appeals against OIA-BC/37-38/SURAT-II/2011 dated 29.03.2011 passed by Commissioner (Appeals), Surat-II. Since the issue involved in all these Appeals are common, these are taken up together for disposal. 2. Briefly stated the facts of case are that on investigation by way of search conducted at the premises of M/s. Sunshine Overseas( 100% EOU) it was found that the said Appellant had though shown to have received raw materials i.e. Polyester Knitted Fabrics and POY from M/s. Premier Polyspin Pvt. Limited, but the said transaction was only a pap....

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....mited and Shri Rohit Dharamprakash Gupta were not supplied the relied upon documents along with the Notice nor the department returned them the unrelied upon documents retrieved from their premises even though they requested for supply of relied upon documents and return un-relied documents vide their letter dated 19.05.2005. Consequently, neither they could file reply to the show cause notice nor participate in the adjudication proceeding. In the case of other appellants M/s. Sunshine Overseas, Shri Haroon Razaq Chhaya, Shri Irfan Gulam Rasool Saiyed and Shri Rashid Sadatli Saiyed even though had filed their reply to the show cause notice, they had not received any communication about the date of personal hearing from the adjudicating auth....

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....e goods though claimed to have been cleared to M/s. Sunshine Overseas, but the same was merely on paper and there was no actual movement of goods from M/s. Premier Polyspin Pvt. Limited to M/s. Sunshine Overseas, an 100% EOU, who claimed to have manufactured the finished goods out of the same materials and exported. In confirming the demand against the appellants M/s. Premier Polyspin Pvt. Limited, the adjudicating authority considered evidences mainly in the form of statements, which the appellants claimed to be not reliable and sought cross-examination of Shri Haroon Razaq Chhaya, Shri Irfan Gulam Rasool Saiyed and Shri Rashid Sadatli Saiyed. Also, the grievance of the appellant is that no effective personal hearing was extended to them i....