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2017 (5) TMI 807 - CESTAT MUMBAI

2017 (5) TMI 807 - CESTAT MUMBAI - TMI - Diversion of goods for local consumption - Goods cleared under ARE-3 to 100% EOU/SEZ units - non-production of re-warehousing certificates - demand of duty with interest - penalties u/s 11AC read with Rule 25 and 27 - Held that: - Non submission of re-warehousing certificate is an admitted fact as the said re-warehousing certificate has to be on the reverse of the ARE-3 form. This in itself cannot be conclusive of fact that the appellant might have divert .....

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ARE-3 and CT3. Further certificate from recipient of goods is also categorical that they had received the goods - penalty set aside. - Appeal allowed - decided partly in favor of appellant. - E/1061/2010 - A/86734/17/SMB - Dated:- 12-4-2017 - Shri M V Ravindran, Member (Judicial) Ms Padmavati Patil, Advocate for the appellant Shri Ajay Kumar, Jt. Commissioner (AR) for the respondent ORDER This appeal is directed against Order-in-Appeal No: SB/66/Th-II/2010 dated 29/03/2010 passed by the Comm .....

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ow cause notice demanding duty liability, interest thereof and also sought to impose penalties. The adjudicating authority, after following due process of law, confirmed the demands raised and also imposed equivalent amount of penalty under the provisions of Section 11AC of the Central Excise, 1944 read with Rule 25 and 27 of the Central Excise Rules 2002. On appeal, the first appellate authority also concurred with the view of the adjudicating authority. 3. Learned Counsel submits that they hav .....

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tion that the goods were diverted and did not reach the client's premises, as there is no action initiated by the concerned officers having jurisdiction over their client's premises for non-procurement of the goods under CTe3. She submits that the penalties imposed under Section 11AC read with Rule 25 and 27 are unwarranted as there was no intention to clear the goods without payment of duty. 4. Learned Authorised Representative reiterates the findings of the lower authorities. 5. On car .....

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oduced before him, that is to say, the department was aware of the fact that the goods were cleared from the factory premises of the appellant under ARE-3 to SEZ/100% EOU. Non submission of re-warehousing certificate is an admitted fact as the said re-warehousing certificate has to be on the reverse of the ARE-3 form. This in itself cannot be conclusive of fact that the appellant might have diverted the goods cleared under ARE-3 for local consumption. In any case, appellant has already discharge .....

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