2017 (1) TMI 1312

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....darajan, AC (AR) for the Respondent ORDER Appellant submits that there were no adequate evidence to make allegation of any evasion caused by the main appellant M/s. Sree Skanda Spinners. What that was the material recovered in the course of investigation does not directly demonstrate any involvement of the appellant manufacturer, M/s. D. D. Jayaraman and V. Baskaran to cause evasion. Therefore, ....

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.... was based on the material recovered in the course of search demonstrating such modus operandi by the appellant. Learned Commissioner (Appeals) also found that there was adequate evidence on record to support the adjudication for which he dismissed the appeals of these appellants. 4.  The modus operandi followed by main appellant M/. Sree Skanda Spinners to cause evasion was that there were ....

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....thodology was followed to claim duty exemption pretending to have processed cone yarn into hank yarn. There was actually no conversion done. Records were fabricated to exhibit that there was conversion taken place by M/s. RKT and the converted hank yarn were dispatched to the buyers at Tiruppur. While one set of invoice showed that there were clearance of cone yarn on payment of duty and those wer....

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....ounted goods were purchased by the buyers M/s. Viji Garments, Tiruppur, M/s. Sandeep Traders, Tiruppur, M/s. CEM Fabrics, Tiruppur, M/s. Midhun Textiles, M/s. M.P. Creations, Tiruppur, M/s. New Dynamic Apparels, Tiruppur, M/s. Om Sakthi Impects, Tiruppur and to their Depot. 7.  There were also fictitious parties who accommodated the appellant to replace unaccounted invoices for hank yarn and....