TMI Blog2017 (8) TMI 1396X X X X Extracts X X X X X X X X Extracts X X X X ..... at:- The SCN is not alleging that there was a diversion of goods to another person. In the absence of any such allegation and an acceptance of the fact that consignments were delivered to the consignee, non-production of rewarehousing certificate and consequent demand thereof does not stand scrutiny of law and it has to be held that demand of duty cannot be raised against appellant herein. Dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant, I find that the allegation in the show cause notice is regarding non-compliance of provisions of Rule 20 of Central Excise Rules read with instructions inasmuch, appellant has not produced rewarehousing certificates in support of clearances shown to have affected by the various ARE-3 s. Hence the demand of duty was confirmed only on the ground that due to non-production of ARE-3, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he warehouse. It can be seen from the above reproduced finding that the adjudicating authority has categorically admitted that the consignee M/s. TVS Electronics, Tumkur has confirmed that they have not received the consignments in question in relation to ARE-3. Despite such clear finding he proceeded and confirmed the demand raised which was contested before the First Appellate Authority. Bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consignee, non-production of rewarehousing certificate and consequent demand thereof does not stand scrutiny of law and it has to be held that demand of duty cannot be raised against appellant herein. 6. In view of the foregoing, I do find that the impugned order is unsustainable and liable to be set aside. The impugned order is set aside and the appeal is allowed with consequential relief, if ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
