TMI Blog2018 (5) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... ocedure has not been followed, the burden is on the assessee to establish, adducing corroborative evidences that the duty though has been paid on the goods, but it could not be cleared from the factory due to cancellation of the order or for any other reason. In the present case, no findings have been recorded in this regard - the matter is remanded to the Adjudicating Authority to ascertain in detail by scrutinizing the evidences produced by the appellant and to arrive at a conclusion on the eligibility of refund. Appeal allowed by way of remand. - E/11343/2015 - A/10205/2018 - Dated:- 29-1-2018 - Dr D.M. Misra, Hon'ble Member (Judicial) For Appellant(s): Shri A Mishra, Authorised Representative For Respondent(s): ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court in the case of Sun Pharmaceutical Industries Ltd vs CCE ST - 2017(349) ELT. 442 (Guj). 6. The Ld. Advocate Shri V. Kansara for the Respondent has submitted that even though the invoices were prepared on 31.3.2013 and duty was paid on the same day, however, the goods could not be cleared/removed from the factory since the consignee M/s Bhavani Industries refused to lift the material. It is his contention that in the RG1 Register specific endorsement has been made in this regard. Therefore, there was no intention to evade duty. Further, he submits that through other collateral evidence they could establish that the goods mentioned against the 11 invoices had never been removed from the factory even though duty was paid on 31.3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether in fact the goods had been cleared from the factory or otherwise. Needless to mention the procedure has been laid down in the CBEC Manual to avoid detailed scrutiny of the movement of the goods once proper declaration was filed within the time limit specified under the said procedure. In the event, the procedure has not been followed, the burden is on the assessee to establish, adducing corroborative evidences that the duty though has been paid on the goods, but it could not be cleared from the factory due to cancellation of the order or for any other reason. In the present case, no findings have been recorded in this regard. Therefore, the matter is remanded to the Adjudicating Authority to ascertain in detail by scrutinizing the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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