TMI Blog2017 (2) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... ountersignature in the AR3 by the range superintendent is sufficient evidence of receipt of goods at the consignee’s end - Therefore, we are not satisfied with the evidences placed before the learned Commissioner (Appeals) by the respondent about delivery/receipt of the impugned goods at the consignee’s factory - duty is recoverable from the respondent - appeal allowed - decided in favor of Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been made. Since the matter is pending for more than 8 years, the appeal is taken up for disposal after hearing the learned Authorized Representative for the Revenue. 3. Briefly stated the facts of the case are that the respondent is an 100% EOU, cleared 222050.00 L. Mtrs of Knitted Fabrics valued at ₹ 44,41,000/- against CT3 No. 58, dated 28-11-2011 to M/s. Asharani Garments, Hyder ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate, allowed their appeal. Aggrieved by the said order, the Revenue is in appeal. 4. The learned Authorized Representative for the Revenue vehemently argued that the clearance under CT3 certificate is without payment of duty is conditional, inasmuch as the consignee of the goods/respondent is required to establish that the goods have reached at the cosignee s end. It is his contention th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ught to our notice the Circular dated 26-6-2001, whereunder at Para 3(b), it is categorically mentioned that in absence of receipt of re-warehousing certificate, duty should be recovered from the consignor as held in the case of Carrier Aircon Ltd. v. CCE, New Delhi-III - 2002 (144) E.L.T. 170 (Tri.-Del). 5. We have carefully considered the submissions made by the learned Authorized Representat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidences placed before the learned Commissioner (Appeals) by the respondent about delivery/receipt of the impugned goods at the consignee s factory. In the result, in view of the decision in the case of Carrier Aircon Ltd. v. CCE, New Delhi-III - 2002 (144) E.L.T. 170 (Tri.-Del.), duty is recoverable from the respondent. 6. In the circumstances, the impugned order is set aside and appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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