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2012 (6) TMI 737 - AT - Central Excisewaiver of pre-deposit - assessee has not returned the goods which were received from 100% EOU, without following the proper procedure of consuming them and returned the same after a period of three years - Held that:- Appellant is 100% EOU has procured the raw materials for consumption in manufacturing of goods in his factory premises. It is also undisputed that the same goods have been returned back to the original manufacturer being of sub-standard quality and such returns have taken place under proper invoices and AR 3A, which have been acknowledged by the recipient and original manufacturer of the said goods. If that be so, we find that the goods which were received by the appellant without payment of duty from the manufacturer under CT-3, having accounted for and when there is no diversion of the said goods in order to demand the duty, prima facie, we find that the appellant’s case is covered by various provisions of the Central Excise Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 - Stay granted.
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