2008 (8) TMI 719

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....K. Rajak, SDR, for the Respondent. [Order]. - In this case, the demand of Rs. 2,42,633/- stands confirmed against the appellants on the ground that re-warehousing certificate in respect of the finished goods cleared by the appellant to another 100% EOU has not been produced within the time period prescribed under the law. The ld. C.A. submits that they have produced sufficient evidences to s....

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.... argument that it is not necessary that only re-warehousing certificate is required to be produced to prove that the finished goods have been re-warehoused. 2. Ld. SDR on behalf of the Revenue submits that the finished goods admittedly were received by the customer of the appellant on 3-8-2002 whereas the seizure of the documents took place on 7-8-2002. As per rules, the receiver unit shou....

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....iod to avoid duty liability on them and the receiver of the goods is required to ensure that the Department is informed, re-warehousing certificate is obtained and sent to the supplier, so that the duty liability gets discharged by the receiver. In this case, the customer who had received the goods has failed to discharge the legal obligation and consequently the re-warehousing certificate has not....

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....sit, the ld. C.A. was informed that there is no prima facie made out by him and he sought waiver'on financial position. He submitted a copy of the annual report/balance sheet of the conpany for the year 2007 and stated that the company has made a loss of Rs. 29,162/- during the year and there is a carry-forward loss also. He also submitted that the unit has been de-bonded and therefore the financi....