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2019 (3) TMI 1089 - AT - Central ExciseClearances to EOUs and SEZs - benefit of N/N. 22/2003-CE dated 31-3-2003 and 53/2003-Cus (NT) dated 22/7/2003 - denial of benefit on the ground that the appellants did not produce Re-warehousing certificates in respect of such clearances - Held that:- The Appellants are only reiterating that the re-warehousing certificates are not available/traceable. They are not forthcoming to submit whether the said certificates was lost in transit or misplaced and if so any FIR was lodged with relevant authorities. The revenue are not accepting the letters and CA certificates submitted by the Appellants and at the same time the revenue is also not forthcoming on if any steps were taken to find out from the respective range / division officer of the customers of the Appellants whether said goods have been received by them. Both the notifications in question and the board circulars issued in this regard cast an obligation on the Appellants as well as the department at the end of supplier as well as receiver. The goods in question are removed and received under bond and necessary accounting needs to take place at the supplier as well as receivers end - It is seen that in terms of circular No.579/16/2001 dated 26.06.2001, the superintendent in charge of the consignor of Excisable goods is required to send weekly reminders to the superintendent in charge of the consignee. It is also seen that the Deputy/ Assistant Commissioner shall secure a satisfactory proof of the goods having been received by the consignee / ensure that the duty of excise on the goods not received at the destination is recovered from the consigner. In the present case, no such efforts have been made by the department. In the entire chain of events officers’ at the consignees end would certainly be in a position to confirm the receipt of the goods or otherwise from their own records as well as the records of the consignees. Therefore it is in the interest of justice that the matter needs to go back to the original adjudicating authority to make necessary enquiries with the division/range of consignors of the Appellant so as to confirm whether the goods were received. Appeal allowed by way of remand.
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