Indian Kanoon - Search engine for Indian Law

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Rs.10,00,000/-

R.K.Agarwal, Finance Manager, M/s.Indian Wood Product

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Rs.10,00,000/-

M/s.Roxor India Ltd.

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Rs.2,00,000/-

Flex Industries Ltd.

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Rs.6,00,00,000/-

Ashok Chaturvedi, MD, M/s.Flex Industries Ltd.

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Rs.2,00,00,000/-

A.P.Singh, Sr.GM, M/s.Flex Industries Ltd.

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Rs.1,50,00,000/-

Anil Kumar Sharma, Asst.GM, M/s,Flex Industries Ltd.

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Rs.1,50,00,000/-

Rajeev Sharma, Divisional Manager M/s.Flex Industries Ltd.

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Rs.1,00,00,000/-

M/s.Pitambra Freight Carriers

M/s.Flex Industries Ltd. is the manufacturer of packaging materials namely, laminated rolls, which are supplied to HSG. HSG is procuring packaging raw materials from M/s.Flex Industries Ltd. Shri A.P.Singh is the senior General Manager of Flex Industries Ltda. and Shri Anil Singh is the Assistant Manager and Authorised Signatory of M/s.Flex Industries Ltd. M/s.Rix Industries Ltd., Faridabad had also supplied laminated rolls to HSG for some time. Another company M/s.A.V.S.Rotopack Pvt.Ltd. also manufactures and supplied laminated rolls to HSG. Shri Ambrish Chaurasia is the director of this firm.

? Another wholly uncorroborated allegation was leveled in the show cause notice that HSG had obtained laminated rolls from Flex Industries in the name of non-existent firms ( Page 107 to 127 of the SCN) . It was alleged that laminated rolls sold to various parties starting with name H were in fact non-existent firms. It was alleged that quantity of 373946.21 Kgs of laminated rolls was routed through HSG in the name of non-existent firms. However, there is no categorical evidence given by the department and no categorical finding rendered by the Commissioner on the aspect. He has merely held that not a single buyer either was produced by Flex Industries or by HSG during the course of investigation and adjudication and there are as many as 26 buyers of Harsingar Gutkha/Panmasala brand which have been found to be non-existent. This finding of the Commissioner is wholly perverse and contrary to records. There is absolutely no evidence brought in the show cause notice that these laminated rolls were of Harsingar brand. The only allegation was with regard alleged diversion of 33 MT laminated rolls by M/s. Flex Industries to HSG on the basis of loading slips.

? In any event no evidence was brought on record that such a huge quantity could have been diverted to or received by HSG. These alleged 26 buyers were spread all over India. No evidence brought on record to show that HSG had made payments for such a huge amounts to M/s. Flex Industries.

? In this regard reliance is placed on the statement of Sh. Mahesh Singh wherein he had categorically denied having received any laminated rolls either from Flex Industries or from AVS Rotopack without accountal or in the name of non-existent firms.