2017 (6) TMI 567

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri J.C. Patel with Shri S.J. Vyas, Advocates for the Appellants Present Dr. J. Nagori, A.R. for the Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. These two appeals are filed against the Order No.16/MP/Vapi/2008 dated 17.3.2008 passed by the Commissioner, Central Excise, Vapi. 2. Briefly stated the facts of the case are that M/s Aafloat Textiles (I) Limited cleared ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l, Advocate, inter alia advanced various arguments assailing the impugned order. He has submitted that even though evidence in the form of statements of persons namely, Prem Singh Rajput, Anwar Bhai Amin Bhai General and Mahesh Laxminarayan Thanvi had been relied upon in the issuance of show cause notice and also relied by the adjudicating authority in confirming the demand; their request for cros....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es on record are available to establish that the goods though manufactured and cleared for export but in fact at the beginning itself, it was known to both the appellants that it was only a paper transaction and necessary obligation for export would not be fulfilled as the merchant exporter itself a non-existent firm. 6. We find that it is more or less an allegation of clandestine removal of go....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ied upon along with other evidence and the demand was confirmed & penalty imposed. Keeping in view the principles laid down in allowing cross-examination of witnesses whose statements were relied in various judicial pronouncements, the appellants be given a fair opportunity to examine these witnesses whose statements have been relied. Ld. Advocate for the appellant submits that they would cooperat....