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Commissioner of Central Excise, Thane-II Versus M/s. Chemagis India Pvt. Ltd.

2018 (1) TMI 464 - CESTAT MUMBAI

100% EOU - Refund claim - it was alleged that there was difference in quantity between Bill of entry and physical receipt - Held that: - whatever goods were cleared from the bonded warehouse Kandla, same quantity was received by the respondent therefore there is no short receipt of the goods or diversion thereof - there is no dispute on the basis of documents that there is no short receipt of the quantity which physically cleared from the bonded warehouse Kandla - appeal dismissed - decided agai .....

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y cyclohexan, Aceton from bonded warehouse at Kandla. The bill of entry was prepared according to quantity shown in procurement certificate however physical quantity cleared from the bonded warehouse was lesser than quantity shown in the bill of entry and same quantity was received by the appellant. The clearance made duty free under the procurement certificate being appellant a 100% EOU. Since there was difference in quantity between Bill of entry and physical receipt, jurisdictional officers h .....

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ue is before me. 2. Shri. Deepak Chavan, Ld. Superintendent(A.R.) appearing on behalf of the Revenue reiterates the grounds of appeal. He submits that quantity mentioned in the Bill of Entry was not received in the factory of the appellant therefore for short receipt of quantity appellant is liable to pay custom duty therefore whatever duty paid by the them is correctly paid and no refund arises. 3. On the other hand, Shri. Rajiv Gupta, Ld. Consultant appearing on behalf of the respondent submit .....

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refully considered the submissions made by both sides and perused the record. 5. I find from the documents shown by the Ld. Consultant that whatever goods were cleared from the bonded warehouse Kandla, same quantity was received by the respondent therefore there is no short receipt of the goods or diversion thereof. All these documents have been considered by the Ld. Commissioner (Appeals) and he arrived at conclusion that there was no short receipt of the goods cleared under the procurement cer .....

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