2004 (4) TMI 353

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....ying with the conditions of the Notification No. 1/95-C.E., dated 4-1-95 as amended. 2. Shri K.K. Anand, learned Advocate, submitted that all the appellants are 100% Export-Oriented Undertakings; that they were procuring High Speed Diesel Oil under Notification No. 1/95-C.E. on presentation of CT-3 certificates; that the appellants had obtained CT-3 certificates prior to 15-3-98 for procurement of H.S.D. oil and they continued to receive the same free of duty on the strength of the said CT-3 certificate; that Notification No. 1/95-C.E. was amended by Notification No. 31/98-C.E., dated 15-9-98 in terms of which the fuel, lubricants and consumable can be obtained as approved by the Commissioner of Customs on the recommendation of Deve....

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....ble goods obtained by them are not duly accounted as having been used for the intended purpose or are not shown to have been lost or destroyed by natural causes or by unavoidable accident during transportation from the place of procurement to the applicants premises or during handling or storage in their premises. 3. Countering the arguments Smt. Charul Barnwal, learned SDR, submitted that the fuels could be obtained by a 100% Export-Oriented Undertaking only if the same is approved by the Commissioner of Customs on the recommendation of Development Commissioner; that in the present matters the appellants had not obtained the approval of the Commissioner of Customs on the recommendation of the Development Commissioner and as such th....

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....d by the Central Excise officer-in-charge of the 100% Export-Oriented Undertaking in place of certificate in the form of CT-2 prescribed under the Rules. Chapter X of the Central Excise Rules prescribed the procedure for procurement of goods used for special industrial purposes. Under Rule 196 of the Central Excise Rules (one of the Rules in Chapter X) duty liability of the recipient of the goods arises only in the following circumstances :- (i)         If any excisable goods obtained by them are not duly accounted for as having been used for the intended purpose. (ii)       The goods are not shown to the satisfaction of the proper officer to have been lost or destr....