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2017 (2) TMI 758 - AT - Central Excise100% EOU - production of proper rewarehousing certificate - evidence of goods reaching consignee's end - CT3 certificate - Held that: - The learned Commissioner (Appeals) has not examined all these evidences before coming to any conclusion that mere countersignature in the AR3 by the range superintendent is sufficient evidence of receipt of goods at the consignee’s end - Therefore, we are not satisfied with the evidences placed before the learned Commissioner (Appeals) by the respondent about delivery/receipt of the impugned goods at the consignee’s factory - duty is recoverable from the respondent - appeal allowed - decided in favor of Appellant-Revenue.
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