Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 689 - AT - Central ExciseClearance made against CT-3 provided by the consignee of the goods - demand on the ground that the appellants have not produced the re-warehousing certificate in time - demand of duty in terms of Rule 20(4) of CER, 2002 - Held that: - The duty can be demanded from the consignor under this procedure, only in a case where goods are diverted without delivery of the goods to the consignee against CT-3 certificate, which is not the case here - demand not sustainable. Penalty - Held that: - The appellants admittedly did not produce re-warehousing certificate, which is requirement under the Rule. The non-production of re-warehousing is contravention of the provisions - penalty u/r 27 of CER, 2002 upheld. Appeal allowed - decided partly in favor of appellant.
|