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TMI Blog2008 (2) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... a Wadhwa, Member (J)]. We have heard Shri J.C. Patel, learned advocate appearing for the appellant and Shri M.M. Mathkar, learned JDR appearing for the Revenue. 2. As per the facts on record, the appellant is a unit located in Kandla Special Economic Zone. They cleared 100% Polyester Fabrics and Polyvinyl Alcohol Gohsenol to another 100% EOU M/s. D.D. Trading Co., against the CT-3 cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared against the proper CT-3 certificate and re-warehousing certificate having been received by them from 100% EOU, the duty liability cannot be fastened upon them. In case such re-warehousing certificate having been found to be forged by 100% EOU, the duty demand should be raised against such 100% EOU. For the above proposition, they have also invited attention of the adjudicating authority to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, the investigations revealed that the consignee, a 100% EOU, was indulging in preparation of forged and fake re-warehousing certificate, in which case, the appellant cannot be doubted or penalized for placing the same before the authority. The Board's circular would definitely be applicable in as much as the same refers to non-receipt of re-warehousing certificate, but if the certificate issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion with the production of the goods for export purposes. Similarly, in case of CCE, Cochin v. BPL Systems & Projects Ltd. - 2002 (144) E.L.T. 437 (Tribunal), it has been held that in case the goods are removed by a manufacturer on receipt of CT-3 certificate to a 100% EOU, and not used as envisaged, action for recovery of the duty liability on exemption availed at the stage of removal from the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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