2011 (2) TMI 885

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....R, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. Applicant filed this application for waiver of pre-deposit of duty of Rs. 79,46,941/-, interest and penalties. The applicant is a manufacturer of G.I. Hollow profiles. During the period 2005-06 to 08/2008 and 09/2008 to 10-9-2009, applicant cleared the same under CT-3 certificate issued to 100% EOU under Noti....

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.... furnishing bond for the use of goods for the specified purpose and therefore, no suppression can be alleged against the applicant. It Is also submitted that as per the procedure laid down under the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, the duty liability shifts to the recipient of the goods, if the goods are not used for the....

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.... rightly demanded from the manufacturer. 4. We find that the applicant is manufacturer of G.I. Hollow profiles. The goods were cleared under CT-3 certificate issued under Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 by the proper officer under whose jurisdiction the 100% EOU. The goods were duly received by the 100% EOU and d....

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....d by the recipient for intended purpose then the manufacturer-recipient is liable to pay an amount equal to the duty leviable on the goods. In the present case, as the goods were removed under these rules for specified use and in case the goods were not used for the specified use, prima-facie, the recipient is liable to pay the duty. As the goods were cleared under CT-3 certificate and duly reflec....