2014 (3) TMI 312

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.... impugned demands have been confirmed by the lower authorities on the premise that the appellant has not produced the original copy of the re-warehousing certificate. 2. Heard both sides. 3. After hearing both sides, I am of the view that the appeal itself can be disposed at this stage, therefore I waive the pre-deposit and taken the appeal for final disposal. 4. The brief facts of the case are....

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....CCE 2010 (252) ELT 293  wherein this Tribunal held that the receipt of original copy of the re-warehousing certificate duly countersigned being responsibility of the Superintendent in charge of the consignee unit, therefore, appellant could not be held at fault. 6. On the other hand, ld. A.R opposed the contention of the ld. Counsel and submits that it is the duty of the appellant to file re....

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....dered the submissions made by both sides. As rightly pointed out by the learned advocate show cause notice was issued on the ground that consignor unit (appellant) failed to produce the original copy of re-warehousing certificate countersigned by Supdt. According to procedure, AR3A is required to be prepared in quadruplicate. Original, duplicate and triplicate copies of AR3A are sent with goods to....

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....ceives duplicate copy of the AR3A and informs range officer. Once he receives duplicate copy endorsed by consignor (sic - it should be "consignee") his statutory obligation is over unless it is proved that the consignor himself diverted the goods or was responsible for diversion. In the absence of any evidence from the records to show that the consignor diverted and sold the goods in local market ....