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2016 (1) TMI 1060 - AT - Central Excise100% EOU - diversion of duty free material - Notification No.52/2003-Cus, dated 31.03.2003 - Whether non-accountal in statutory records but accountal in gate register and Form IV, etc. could be considered as due compliance for accountal of duty free receipts of goods and not liable to imposition of redemption fine and penalty - third member decision. Held that:- As the entire Show Cause Notice is predicated upon the appellant having violated the said Rule 7(b), jurisprudentially Show Cause Notice is not sustainable and the lower authorities have travelled somewhat beyond the Show Cause Notice by involving condition 3(b) of Notification No.52/2003-Cus, which is not permitted for them to do. As has been brought out, the goods had arrived just a few days before the visit of the central excise officers, and re-warehousing was not complete and therefore the appellant's contention that the goods were not entered in the re-warehousing register as re-warehousing had not been completed is not unreasonable. However, it comes out that the goods were not only entered in the gate register as noted by the ld. Member (Technical) but also entered in the raw-material register. In addition, the goods were actually duly found in the factory and it is not a case that there was any shortage noticed. It is also to be noted that these goods are imported only after a certificate authorising their import is given by a central excise officer and thus, the central excise officers are in the know of the duty free imports authorised by them for the 100% EOU. Impugned order is set aside and the appeal is allowed with consequential relief to the appellant. - Decided in favor of assessee.
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