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2012 (8) TMI 572 - CESTAT, KOLKATAFailure to furnish the re-warehousing certificate within stipulated period of 90 days in terms of Rule 173 of Central Excise Rules, 1944 - 100% EOU - goods cleared without payment of duty - demand of duty and penalty imposed - assessee contended furnishing copy of letter issued by the consignor M/s.FACOR in lieu of certificate - Held that:- Commissioner(Appeals) has rightly observed that AR-3A duly countersigned by the officer in charge of the warehouse at destination only being the authentic document as prescribed in the statute, the certificate of the consignee produced by the appellant will be of no avail. Also, appellant could not produce anything contrary or new to the above. balance of duty confirmed, however, taking into consideration all the facts and circumstances of the case, penalty imposed under Rule 173Q is set aside.
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