TMI Blog2009 (4) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... e present appeal. Appellant is a 100% EOU engaged in the manufacture of twisted yarn and grey fabrics falling under Chapter Heading 54 of CETA, 1985. They procured the imported raw material duty free in terms of Notification No. 53/1997-Customs, dt. 3-6-97. The said raw material was required to be used in the manufacture of final product meant for export out of India. However, the same could also be cleared to another 100% EOU without payment of Central Excise duty in terms of Notification No. 1/1995-C.E., dt. 4-1-95, subject to the procedure as contained under Rule 20 of Central Excise Rule, 2002 read with the Board s Circular No. 579/16/2001, dt. 26-6-01. One of the main requirements of the procedure required to be followed is production ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirmed the demand of Central Excise duty of Rs. 37,75,436/- against the appellant along with imposition of penalty of Rs. 20 lakhs upon them. He further observed that since the imported raw material has not been used for the manufacture of the goods exported by the unit, they are liable to pay Customs duty of Rs. 37,11,108/-. He accordingly, confirmed the Customs duty along with penalty of Rs. 10 lakhs upon the appellant. A separate penalty of Rs. 5 lakhs was imposed upon them under Section 112 of Customs Act, 1962. 7. We have heard Shri S.S. Sekhon, learned advocate appearing on behalf of the appellants and Dr. M.K. Rajak, learned SDR on behalf of the Revenue. 8. Admittedly, the re-warehousing certificate has not been produced before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants have made no efforts to establish the receipt of the goods by consignee by production of any evidence contrary to the stand of the Revenue. No affidavit of the consignee is produced on record. If the goods have been actually received by the consignee and used by him, the same would be reflected in the record maintained by the consignee, thus, establishing the receipt by him. In absence of any evidence to substantiate the appellant s plea, no fault can be found in the finding of the Commissioner. We, accordingly, confirm the Central Excise duty along with interest and imposition of penalty. The appeal filed under the Central Excise Act is rejected. 9. As regards confirmation of demand of Customs duty, we agree with the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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