TMI Blog2006 (12) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... , JDR, for the Respondent. [Order]. All eight appeals arise out of a common order-in-appeal passed by the Commissioner, Central Excise (Appeals), Mumbai and hence heard together and disposed of by this common order. 2. The brief facts of the case are that M/s. Virlon Textiles Mill Ltd. (hereinafter referred as the appellants), a 100% EOU, cleared excisable goods viz. polyester texturis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions, 1963 read with Board s Circular No. 576/16/2001-CX., dated 26-6-2001 issued under Rule 20(2) of the Central Excise Rules, 2001 which sets out the warehousing provisions, if the warehousing certificate is not received within 90 days from the date of removal of the goods, the consignor shall be liable to pay appropriate duty leviable on such goods. The appellants had also executed a bond in F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) upheld the adjudication orders; hence these appeals before the Tribunal. 3. I have heard both sides. Movement of goods without payment of duty under the strength of CT-3 Certificate, from one EOU to another EOU is permitted subject to following certain procedure and observing certain conditions. In the present case there is not even a confirmation from the consignees that they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... must be issued by him to the Superintendent-in-charge of the consignee and if despite such reminders the original warehousing certificate is not received within a further period of 60 days of the expiry of the 90 days period, the Superintendent-in-charge of the consignor shall inform his Assistant Commissioner/Deputy Commissioner who shall either secure a satisfactory proof of the goods having bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of one year from the filing of the returns. I, therefore uphold the duty demand. However, penalty imposed upon the appellants is set aside as it is a composite penalty under the provision of Section 114(ii) of the Customs Act read with Rule 27 of the Central Excise Rules. Penalty on the Director is also set aside for the same reason. 4. In the result Appeal Nos. E/1903, 1905, 1907 and 1909/05 fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
