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2011 (3) TMI 332 - AT - Central ExcisePenalty - Rule 26 of the Central Excise Rules, 2002 - 100% EOUs - Facts of diversion are sought to be supported from the RTO reports indicating some of the vehicles as incapable of transporting the goods shown to have been dispatched to the consignee 100% EOUs - The findings of the adjudicating authority as regards diversion of raw materials by the said M/s. Marvel Fashions, instead of using the same in the manufacture of the final products, are based upon the statements of partner and the excise incharge and authorized signatory of M/s. Marvel Fashions - Surprisingly, the officers conducting investigations at the end of Marvel Fashion have not extended their investigation at the end of recipient 100% EOU. No statement of their representative was recorded and they were not permitted to establish the receipt of the goods by them - Board Circular No. 24/91-CX.8 dated 1-7-1991 and 504/70/99-C.E., dated 30-12-1999 - it becomes clear that the rewarehousing certificate is required to be issued by the department after verifying the fact of receipt of goods in the recipient unit. The said certificate having been issued, the benefit of the same is required to be extended to the recipient 100% EOU - Decided in favour of the assessee
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