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2011 (3) TMI 1101 - CESTAT, AHEMDABADCondition of pre-deposit - the appellants have cleared their final products against CT-3 certificate to another 100% EOU, without payment of duty - As per the appellants, the said goods were re-warehoused at the consignee's end however, as the same were not found fit by the consignee, they rejected the same - Held that:- Whether rewarehousing certificates establishing the fact of receipt of goods by the consignee is available or not, is required to be examined - Further, the fact that whether such rejected goods were actually received back by the appellants in their factory is also required to be verified and to be examined by scrutiny of the modvat account maintained by the appellants - set-aside the impugned order and remand the matter to original adjudicating authority for fresh decision, after verifying all the above factual aspects.
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