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2009 (10) TMI 372 - AT - Central Excise100% EOU- They cleared two consignments, first one on 19-4-2004 and second on 4-5-2004 to another 100% EOU against CT3 certificate issued by the receiving EOU.A show cause notice was issued to the appellants informing them that since they failed to produce original re-warehousing certificate within 90 days, they have to pay duty on the goods cleared by them without payment of duty. Held that- In the absence of any evidence from the records to show that the consignor diverted and sold the goods in local market to some other person and thereby violated the provisions relating to ware housing warehouse, responsibility for payment of duty cannot be fastened on him merely because range officer failed to do his duties enjoined upon him by the Circular of the Board. In view of the above discussions, I find that the appellant cannot be found fault with for non receipt of original copy of re warehousing certificate duly countersigned by the range officer and it is the responsibility of Superintendent incharge of the consignor unit. Accordingly, I allow the appeal with consequential relief to the appellants.
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