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2015 (9) TMI 675 - AT - Central ExciseCleared the goods under the cover of ARE-3 on the strength of the CT-3 certificates without payment of duty - Partially Oriented Yarn - failure to produce warehousing certificates in respect of 13 ARE 3s - Imposition of penalty and interest - Held that:- Appellants cleared the goods under the cover of ARE-3 on the strength of the CT-3 certificates without payment of duty issued by M/s. Enkay Texofood Industries Ltd. - Tribunal in the case of Skyron Overseas Vs. Commissioner of Central Excise (Surat) allowed the appeal of the assessee, on identical situation. It has been observed that duty demand on failure to furnish re-warehousing certificate for clearance against CT 3 certificates issued by the recipient and responsibility is on the consignor once duplicate copy of ARE-3 received by him and the informed to the Jurisdictional Range Officer. In the present case, it is evident from the records that the Range Officer was informed the clearance of the goods and receipt of the goods by the said Company. It is also noted that there is no material available on record that the goods were diverted in the local market by the appellant. Hence, duty liability cannot be raised on the appellant. - impugned order cannot be sustained and it is set-aside. The appeal filed by the appellant is allowed - Decided in favour of assessee.
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