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2015 (2) TMI 1092 - AT - Central ExciseSupply of goods to 100% EOU - failure to produce re-warehousing certificate in time - Held that:- As regard the demand of ₹ 38,732/- in respect of export of goods outside India this Tribunal has no jurisdiction to decide the appeal. Therefore I refrain from passing any order in respect of demand of ₹ 38,732/- on export of goods outside India. I therefore take up the appeal only to the extent whether demand of ₹ 43,810/- on the clearance of the goods to 100% EOU. From the facts of the case, it is observed that against clearance of the goods to 100% EOU i.e. M/s. Sun Pharma, appellant were in the possession of re-warehousing certificate, the same was signed by the authorized signatory of the EOU but same was not signed by the Jurisdictional Central Excise Officer of 100% EOU. This was observed in the order-in-original. The appellant subsequently obtained the signature of the jurisdictional officer of the 100% EOU and produced re-warehousing certificate before the Commissioner (Appeals). In such circumstances I do not find any reason for not accepting the re-warehousing certificate by the Commissioner (Appeals). There is no case of the Revenue that the goods cleared to 100% EOU were not supplied to 100% EOU and re-warehoused the same in the 100% EOU. The only dispute was non submission of re-warehousing certificate. In my view it is minor procedural lapse particularly in the case where supply and receipt of goods to 100% EOU is not under dispute. In my considered view goods have been received by 100% EOU and subsequently re-warehousing certificate has been submitted, merely because re-warehousing certificate not submitted in time the demand of duty can not be raised. - Decided in favour of assessee.
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