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2020 (3) TMI 643 - AT - CustomsDiversion of imported goods - violation of N/N. 21/2002-Cus. - only reason for raising the demand by the Revenue is that the goods so imported under Notification No. 21/2002-Cus. was used in appellant’s different unit located at Baddi, Himachal Pradesh - HELD THAT:- The appellant have bonafidely applied to the Jurisdictional Officer regarding transfer of goods from their Indrad Unit to their Baddi Unit. And after transfer of goods, the Jurisdictional Officer of Baddi Unit has issued certificate regarding receipt of the goods in the Baddi Unit. Therefore, there is no dispute that the goods were ultimately received by their own Baddi Unit. However, as regard the use of the goods, there is no evidence on record. Therefore, the only for the reason that the goods were transferred to their Baddi Unit, the exemption could not be denied subject to verification that the said transferred goods have been used in the Baddi Unit. The Adjudicating Authority is directed to ascertain the fact of end use of the goods in Baddi Unit. And if it is found that goods were used in the manufacture of final excisable goods, the appellant shall be entitled for the exemption - appeal is allowed by way of remand to the Adjudicating Authority.
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