finished goods i.e. processed fabric, raw material,
i.e. Grey fabric and fabric in process i.e. fabric duly printed and
physically lying ... statements made in the statements relied for
making this demand.
Excise Appeal Nos.70780 & 70781 of 2016
11
All the persons whose statement were
three pages of this statement?
Ans. Yes, I have given this statement and signed the same. (A copy of the statement is taken on record ... have stated that Gayatri Fabrics was engaged in hand processing of fabrics. Which is the correct statement i.e. whether statement recorded
based solely on the bank statements; the Commissioner had wrongly presumed that the said statements were sworn statements. The statements were returns filed ... officers. The aggregate quantity of fabrics recorded in the RG1 was more than the fabric shown in the bank statements. As regards the sacks
confessional statements and fraudulent creation of units with the sole purpose to commit thievery of Revenue demolish any argument of the counsel. Actually fabrication ... that entire transactions get vitiated by fraud coupled with confessional statements, mis-statements, fabrication or records, paper transactions with intent to pass on illegal cenvat
Authority was equally false. Shri Dev Shankar Sharma brought out truth. Fabricated statements came from Ludwani and Nachani. The story of gold purchase from ... delivery to Padam Chand. Entire plea of Nachani was false and fabricated.
9. The gold seized upon examination by approved valuer proved
misdeclaring the goods as cotton dominated fabrics whereas the goods cleared as polyester dominated fabrics. The statement of suppliers were recorded who submitted that ... were engaged in the dyeing of all knitted fabrics, including cotton fabrics, polyester cotton fabrics, polyester fabrics and other blends of Nylon which were received
stated by Shri Anurag Mehrotra in his
statement dated
12. In view of the aforesaid statements of Shri S.P Tomer,
Shri Anurag Mehrotra ... list attached with his
statement was fabricated in the unit. In the said list
neither the aforementioned items nor their parts have
been shown
purchase of fabrics/readymade
garments, fabrication of garments and thereafter export, supported
by the turnover/ transactions in their bank statements and also
declared before ... statements of Shri Goldy.
This assumes significance as Shri Goldy retracted his statements
and the other exporters and manufacturers and fabricators, whose
statements were relied
purchase of fabrics/readymade
garments, fabrication of garments and thereafter export, supported
by the turnover/ transactions in their bank statements and also
declared before ... statements of Shri Goldy.
This assumes significance as Shri Goldy retracted his statements
and the other exporters and manufacturers and fabricators, whose
statements were relied
With C/Misc/55841/2014) vs Commissioner Of Central Excise, Jaipur ... on 14 January, 2015
