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2012 (7) TMI 294 - CESTAT, AHMEDABADRe-warehousing - respondents removed the goods against CT-3 under ARE3s, however they failed to produce the re-warehousing certificates in respect of such goods – duty demanded along with interest and penalty - respondent before the lower authorities had produced the evidence of re-warehousing these goods which were cleared against ARE-3s - Revenue contended that since there was only paper transaction and no physical movements of the goods had taken place in the instant case, the re-warehousing certificates furnished by the respondents were found to be bogus/ fake – Held that:- There are no such allegations in the SCN that there was only paper transaction and no physical movements of the goods taken place In the instant case and the re-warehousing certificates furnished by the respondents were bogus/ fake. The law does not permit to go beyond the allegations made in the SCN - In favor of assessee
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