2012 (8) TMI 572

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.....R.) for the Revenue (s)   Per Shri S.K. Gaule.   1. Heard both sides. 2. Appellant filed this appeal against Commissioner(Appeals) s order No. 322/BBSR-I/2003 dated 23.12.2003 whereby ld.Commissioner(Appeals) has upheld the lower adjudicating authority s order and rejected the appeal filed by the appellants. 3. Briefly stated the facts of the case are that appellant removed ....

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....missioner(Appeals). 4. The contention of the appellant is that they have produced copy of letter issued by the consignor M/s.FACOR. The contention is that the entire bunch of AR-3A were sent to customers address which were lost. However, they submitted a receipt of goods by customers i.e. M/s.FACOR, a 100% EOU. On a specific query from the Bench, the appellant admitted that the letter issued by....

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....sing certificate by the jurisdictional excise authority at the consignee s end is the document which will substantiate that the goods cleared without payment of duty has been utilized for the purpose for which such goods were removed. In case, the certificate of rewarehousing is not received back by the consignor within a period of 90 days of the removal of the goods or such extended period as the....