TMI Blog2017 (1) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... dv., Shri N.J. Gheewala, Consultant For the Respondent : Shri J. Nagori, A.R. (Addl. Commissioner) ORDER Per Dr. D.M. Misra Heard both sides. 2. This appeal is filed by the Revenue against OIA No.RKA/81/SRT-I/2009, dt.12.02.2009, passed by Commissioner (Appeals), C.Ex. S.Tax, Surat. 3. Briefly stated the facts of the case are that the Respondents are manufacturer of excisable goods falling under Chapter 54 of Central Excise Tariff Act, 1985 and they had cleared the said goods to another 100% EOU, following the procedure laid down under Rule 20 of Central Excise Rules 2002, read with Notification No.47/2001-CE(NT), dt.26.06.2001. On the basis of investigation, the Department alleged that the consignee, M/s Ganesh Ove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Ld. Commissioner (Appeals) in arriving at the conclusion that the goods sent by the Respondents to the consignee had been duly received and rewarehoused in their factory. 6. The short question needs to be addressed is whether the consignee 100%EOU, M/s Ganesh Overseas had received the quantity of goods mentioned in the respective AR-3A Nos. viz. 166, 169, 170 171 at their end, thereby, the procedure laid down under Rule 20 of Central Excise Rules 2002 read with relevant Notification had been complied with by them. Analyzing the evidences on record, the learned Commissioner(Appeals) in the impugned Order took into consideration the correspondences between the officers of Surat Commissionerate and Ghaziabad Commissionerate. The outco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsignor s end which would be evidence of re-warehousing to discharge the consignor. What the original authority has failed to appreciate is that the legal requirement is that goods must be re-warehoused and AR-3A procedure is one of the methods to take evidence as re-warehoused. The fact of re-warehoused, in the present case, was verified by separate communication, investigation and by deputing an officer for on spot verification and found that goods were indeed re-warehoused. The learned original authority has acted in a preconceived manner ignoring the facts in favour of the appellant and thus reached an erroneous decision which, under the facts and circumstances, is not sustainable and needs to be set aside in the interest of justice an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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