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2017 (1) TMI 590 - CESTAT AHMEDABAD100% EOU - clandestine removal - whether the consignee 100%EOU, M/s Ganesh Overseas had received the quantity of goods mentioned in the respective AR-3A Nos. viz. 166, 169, 170 & 171 at their end, thereby, the procedure laid down under Rule 20 of Central Excise Rules 2002 read with relevant Notification had been complied with by them? Held that: - the goods were rewarehoused as is evident from the records maintained in the Range office - appeal rejected - decided against Revenue.
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