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2008 (10) TMI 182 - AT - Central ExciseDTA clearance by EOU - The Commissioner has relied upon the statements of the owner of the transport company, the statements of Shri Kadarbhai, who had given delivery challans in the name of a fictitious company and there were statements of the employees of the appellant how the transport was arranged and how papers were managed etc. Therefore, we find that the claim of the appellants that goods were not unauthorisedly diverted has been correctly rejected by the Commissioner. The appellants also have submitted that M/s. RTPL had demanded the CT-3 forms back subsequently and this shows that they were involved. The Department’s case has nothing to do with the CT-3 certificate and the Department’s case is that the CT-3 was only for record purposes and the goods were actually sent for disposal at Bhiwandi – Demand of duty, interest and penalty upheld.
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