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2015 (10) TMI 1702 - AT - Central ExciseDuty demand - Illicit diversion of goods - Non availability of original ARE-1 - Held that:- consignment of the garments was available in the factory and the Jurisdictional Range Officer after inspecting the same has given a report that those goods are in accordance with the description given in the invoices, but still he has said that it cannot be proved that the goods available in the factory are the same as the goods cleared under ARE-1 No. 30/2011-2012 dated 10/5/11. While it is true that the appellant did not intimate the return of the goods within 24 hours, the fact remains that they have produced Transport company's GR and as such no inquiry has been conducted with the transporter. Moreover, there was a consignment of Kaftans available in the factory which appeared to be covered by the export invoice. In view of these circumstances, I hold that the duty cannot be demanded. Only lapse of the appellant is that he did not intimate to the department in time which cannot lead to demand of duty. - impugned order is set aside - Decided in favour of assessee.
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