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2014 (3) TMI 312 - CESTAT MUMBAI100% EOU - Clearance of Capital goods to another EOU - appellant has not produced the original copy of the re-warehousing certificate - Held that:- As per Rule 20 of the Central Excise Rules, 2002 if the consignor failed to produce re-warehousing certificate in case liability of duty cast on the consignee and not on the consignor. Admittedly, appellant is a consignor. Further in the case of Skyron Overseas (2009 (10) TMI 372 - CESTAT, AHMEDABAD) the facts were that the assessee was 100% EOU engaging in the manufacture of yarn. They cleared two consignments to another EOU. The show-cause notice came to be issued to them as they failed to produce re-warehousing certificate therefore they have to pay the duty - appellant are not liable to pay duty as it is not in dispute that the goods have not been supplied to another EOU - Following decision of SKYRON OVERSEAS Versus COMMISSIONER OF C. EX., SURAT [2009 (10) TMI 372 - CESTAT, AHMEDABAD] - Stay granted.
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