this case, the merchant exporter placed an order with the appellants to procure sugar for export without payment of central excise duty on furnishing ... release orders from the Ministry of Food, Government of India. On procuring these documents, the appellants cleared the goods without payment of duty
some relied upon documents were not given to them till now. They stated that unless they received the relied upon document, it is not possible ... intimation by DGCEI to the appellant directing them to come and procure the documents or any details on record to show that the appellants were
goods were procured from a particular manufacturer or any particular dealer. They were only in a position reveal the source of procurement which they have ... source of raw materials while admitting that they have no documents proving licit procurement. The decision of Honble Haryana High Court of Punjab
should have procured 3,41,732.115 MTs of sugar cane. Such huge quantity could not have been procured by anyone without documentation relevant to their
collateral evidences like transporters documents or other file records, without bringing on record, the evidence of procurement of raw materials, the actual manufacture ... documents recovered from third persons premises, without their being any evidence of actual manufacture of the excess quantity, which required corroboration of procurement
have been duty paid for the reason that raw materials were procured under Rule 19(2) by executing a bond for the purpose of export ... position to produce duty paying documents. He submits that since the yarn procured by the assessees under bond was admittedly without payment of duty, Condition
manifold when compared to their accounted production.
Procurement of raw materials/packing materials/consumables
8.1 Documents recovered form M/s Sanjay enterprises indicated supply ... period. When the M.D. in his statement dated 5.9.2005 admitted to procuring raw materials from M/s Sanjay Enterprises and payment being made
Commissioner (Appeals) were passed) are not reliable documents. It is fairly submitted that no such claim regarding procuring the vehicle on auction has been made
which were procured after the adjudication order. As the exporter failed to prove the procurement of goods, payment in respect of procurement of goods ... present case, there is noting on record regarding procurement of goods or payment made for procurement or with regard to transportation of goods
easy to produce evidence to prove every link in the chain of procurement of raw material, manufacture and marketing. Revenue relies on the decision ... argues that it is not necessary to produce complete documents to prove every aspect of clandestine activity. They also rely on the following decisions
