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2019 (1) TMI 563 - AT - Central Excise100% EOU - clandestine removal - grey fabrics - non-re-warehousing of the goods - fake reware housing certificates - diversion of consignments - consignments were rejected by M/s Khan Garments and since another customer viz. M/s Asharani Garments & Fabrics Pvt. Ltd. was ready to accept the consignments and the appellant was having valid CT-3 certificate the goods were diverted to said concern - Held that:- The revenue has to show from their own records or from the investigation at the consignee’s end that the goods did not reach the consignee. Since the department has made the allegation of non re-warehousing of the goods at the consignee’s factory, it has to prove the same by substantial evidence and it cannot be made on assumption. It has to be shown as if the goods were not warehoused then where were the same diverted. In present case there is no evidence of diversion of goods. The Appellant has submitted the lorry receipt and the payment details to support the contention of clearance of goods to M/s Asharani Garments. It is also not the allegation that the goods were not consigned by the Appellant. The non attending of summon by the owner as he was on Haj and the same was communicated by his son cannot lead to inference that the appellant deliberately did not appear to attend the summon - Therefore in the given set of facts and in absence of any adverse evidence, it cannot be said that the goods did not reach the consignee or were not warehoused. Demand set aside - appeal allowed - decided in favor of appellant.
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