2017 (11) TMI 1390

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....2 the appellant availed the benefit of Notification No. 50/2003-CE dated 10.06.2003 and cleared goods without payment of duty. The department issued show cause notice and after adjudication proceedings, vide the impugned order, held that the appellant was not entitled to the benefit of area based exemption Notification No. 50/2003. Accordingly, duty amounting to Rs. 95,60,894/- was demanded alongwith interest. Penalty was also imposed of an amount equal to duty. Aggrieved by the impugned order, present appeal has been filed. 2. With the above background, we heard Sh. N. K. Sharma, ld. Advocate for the appellant and Sh. S. K. Bansal, ld. AR for the Revenue. 3. Ld. Counsel submitted that the impugned order has been passed without hearin....

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....tions undertaken by the department, it was found that the firm did not exist at the given address. Further the transport documents attached by the appellant were also found to be fake inasmuch as no transporter was found at the address mentioned in the transport documents. ii) He further submitted that payments said to have been made to the supplier of machines i.e. M/s G.D. Enterprises were found to have made to someone else. iii) To support the claim that commercial production was started before 31.03.2010, the appellant had enclosed the certificate from Chartered Engineer Sh. V.C. Garg. However, when the department interrogated him, he denied having issued such certificate and that the certificate on record was fake. ....

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....urther, verification undertaken with the Commercial Tax authorities of Uttarakhand revealed that the vehicle registration number & Form -16 for goods claimed by the appellant did not actually pass through the check post situated enroute from Faridabad to Haridwar. On the basis of the above investigation, we are lead to the conclusion that the machines claimed to have been ordered by the appellant were never transported to the factory premises at F-32, Sirpur, Haridwar. 9. With reference to the date of investigation of commencement of production, the appellant claimed that it was certified by the Chartered Engineer Sh. V.C. Garg that production was started before 30.03.2010. However, Sh. V.C. Garg, Chartered Engineer was interrogated by R....