TMI Blog2009 (10) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... sibility 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. - E/606/2009 - A/2224/ WZB/AHD/2009 - Dated:- 1-10-2009 - Shri B.S.V. Murthy, Member (T) Shri Jigar Shah, Advocate, for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order] - Duty of Rs. 5,84,869/- with interest as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsignor. He relied upon the decision of the Tribunal in the case of National Impex - 2007 (213) E.L.T. 429 (Tri.-Ahmd.) wherein, the Tribunal had also held that responsibility to get the re-warehousing certificate duly countersigned by the Central Excise Officer was of the department as laid down by the Board's Circular as cited above. The relevant Para of the decision in the National un per is reproduced below:- "In any case, I find that the essence of the procedure in the said Circular is to be satisfied about the reaching of the goods at destination, as is clear from the fact that in case of non-receipt of warehousing certificate, matter is to be reported to Assistant Commissioner or Dy. Commissioner who will secure proof of the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficate countersigned by Supdt. According to procedure, AR3A is required to be prepared in quadruplicate. Original, duplicate and triplicate copies of AR3A are sent with goods to the consignee. Consignor has to submit the quadruplicate copy to the Superintendent of Central Excise concerned with the supplier unit. On receipt of goods, consignee shall send original copy to Superintendent in charge of his, duplicate to the supplier and keep triplicate for his record Jurisdictional range officer incharge of the supplier unit is required to undertake correspondence if he does not receive original copy of AR3A duly endorsed by the range officer incharge of consignor unit and ensure that either goods have been received by the consignee and initiate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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