2023 (12) TMI 300

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....stic market. Show Cause Notice was issued on 22/3/2000. After due process, the Adjudicating Authority confirmed the demand. Being aggrieved, the Appellant have filed their Appeal before the Tribunal. This Tribunal vide Final Order No. A/515/KOL/2002 dated 2/04/2002 remanded the matter to the Adjudicating Authority. Being aggrieved by the Denovo Adjudication, the Appellant filed their Appeal before the Tribunal. This Tribunal vide Order No. M-8/S-45/A-68/KOL/08 dated 07/01/2008 dismissed the Appeal. Being aggrieved, the Appellants have approached the Hon'ble High Court of Calcutta. The High Court of Kolkata vide their Order dated 05/03/2008 directed the Tribunal to hear the matter on merits. This Tribunal vide Order dated M-193/S-596/A-753/K....

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....e of traded and manufactured goods and details of excess income shown in the Balance Sheet. The Learned Advocate draws our attention to the Second page of this letter wherein they have submitted number of Sheets for each of the above details. He also draws our attention to next page of this letter wherein they have submitted one file containing of Page 236, relating to direct export page 10-236 relating to export through merchant exporters and one file containing pages 1-62 towards domestic sales of manufactured goods. He submits that these detailed documentary evidence would prove that the turnovers are on account of direct exports, exports through merchant exporters and local sales of manufactured goods and traded goods. He submits that i....

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....ers while the Adjudicating Authority has considered only two shipping Bills/Invoices, the Appellant has given the details of nine clearances during 1999-98 and 21 clearances during the period 1998-99. For each of these Invoices, the Appellant has also enclosed the relevant Shipping Bill, E-Way Bill/Bill of Lading and other documentary evidence. This shows that the Adjudicating Authority has not gone through all the documentary evidence properly before coming to his conclusion. The entire proceedings have been taken up on the basis of the turnover shown by the Appellant in their Profit & Loss Account and Balance Sheet. When the Appellant provides the proof that turnover also consists of direct exports and exports through merchant exporters a....