2016 (12) TMI 1113

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....or the Appellant. Ms. Suchitra Sharma, A.R. and Shri S.K. Sheoran, A.R. for the Respondent. ORDER Per Ashok K. Arya: These four appeals have been filed by the following appellants: (i) M/s Sarda Industrial Enterprises (ii) M/s Yash Industries (iii) M/s Bright Metals (I) Pvt. Ltd. M/s Yash Industries is the common appellant in two appeals. These appeals have origin in two show cause notice....

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....hi never imported the goods which had been purportedly received under respective invoices by the manufacturer-appellants viz. Sarda Industrial Enterprises and M/s Bright Metals (I) Pvt. Ltd. It is also on record that original importer M/s Sulabh Impex Incorporation. Delhi is holding IEC code issued by DGFT and this code was being used by certain other importers. In case of present appeals Shri Sun....