2023 (9) TMI 1089

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....me documents recovered from the premises of the appellant. After detailed investigation, the department had issued show cause notice dated 30.12.2011 proposing recovery of duty amounting to Rs. 39,43,754/- on the basis of documents impounded during the visit of the preventive officers on 07.12.2010. The said show cause notice was adjudicated ex-parte on 16.11.2012 vide order no. 136/ADC/12. Being aggrieved by the said order-in-original appellant had fled appeal along with relevant documents before the Commissioner (Appeals). After considering the submission and relevant documents, the learned Commissioner (Appeals) has remanded the matter to adjudicating authority to re-adjudicate the matter on the basis of the documents which are running i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....also submitted a chartered accountant certificate certifying export clearance, quotations and the trading activity. On the basis of which the export clearance and quotation do not involve any clandestine removal hence, the demand on that account is not sustainable. He submits that the chartered accountant certificate was accepted by the adjudicating authority in so far as it relates to trading activity therefore the chartered accountant certificate cannot be doubted. As regard, the export, the demand was confirmed on the ground that the appellant have not followed the procedure. He submits that there is no dispute that the goods have been exported and the appellant have produced the form-H which is admissible as proof of export, therefore, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uotation, it clearly shows that the aforesaid documents is only a quotation and does not indicate that any goods have been cleared under the aforesaid quotation. Moreover, the appellant have not accepted the detail mentioning the above quotation as clandestine removal. The Revenue did not adduce any other evidence such as transportation of goods, buyer's statement etc., therefore, we are of the view that the demand on the basis of quotation is not sustainable. As regard the demand of excise duty on the goods cleared for export, there is no dispute about the physical export of the goods. The only reason for demand of duty is that the appellant have not followed the procedure. We find that so far as the form-H was submitted by the appellant, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....4.06 Verma Supply Center 112370 23300 4 20 5 23 10.04.06 S.K.S.Enterprise, Ludhiyana 20.04.06 Rekmin Ceramics 87300 382180 6 29 25.04.06 National General Ind. Ltd. 153520 7 33 29.04.06 Rekmin Ceramics 87600 8 35 01.05.06 Bharat Ggranite Pvt. LTd.. 110735 9 39 05.05.06 Paras Chemical & Mill 100100 10 44 11 45 07.05.06 07.05.06 Vikas Sales Vikas Sales 32800 53868 12 46 09.05.06 Jay Bharat Refractories 95500 13 52 12.05.06 Bharat Ggranite Pvt. LTd. 128450 14 54 15.05.06 Naveen Traders 40830 15 60 17.05.06 Verma Supply Center 22910 16 61 18.05.06 Ayus Traders 104400 17 62 1....