2017 (1) TMI 1312

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....te for the Appellant Shri B. Govindarajan, 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 ....

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.... authority found that the investigation story 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....

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....M/s. RKT for conversion into hank yarn. This methodology 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 clearanc....

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....s done to take benefit of duty exemption. The unaccounted 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 appell....