2015 (2) TMI 1092

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....inst CT-3 certificate and goods cleared for export under UT-1 without payment of duty. Revenue has issued a show cause notice No. 05/C. EX./AC/DIV-II/2013 dated 5/4/2013 wherein demand of Rs. 4,66,129/- was raised in respect of clearances made to 100% EOU as well as export to foreign country, on the allegations that they failed to produce any evidence/documents to substantiate their claim that value shown in the ARE-1 return for the period of Apr-Jan 2012 is of export. It was also contended that the appellant has not produced any proof of export. During the investigations appellant have submitted copies of shipping bills, ARE-1 as proof of export in respect of goods exported out of country and also submitted re-warehousing certificate in re....

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....ousing certificate there was no signatures of Jurisdiction Central Excise Authorities. She submits that regarding non signing of the Annexure 'A' Jurisdictional Excise authority observed in the order-in-original the same was subsequently got signed by the Central Excise, officer in-charge of EOU. The same were produced before the Commissioner(Appeals). It is her submission that re-warehousing certificate was very much available and submitted before the adjudicating authority but only because the same were not signed by Jurisdictional Central excise authority but said deficiency subsequently corrected. Therefore lapse is of technical nature and for this reason demand cannot be confirmed. As regard demand of Rs. 38,732/- related to the export....

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....ons made by both the sides and perused the record. 5. On going through the Section 35 B and proviso thereto, I find that as regard the demand of Rs. 38,732/- in respect of export of goods outside India this Tribunal has no jurisdiction to decide the appeal. Therefore I refrain from passing any order in respect of demand of Rs. 38,732/- on export of goods outside India. I therefore take up the appeal only to the extent whether demand of Rs. 43,810/- on the clearance of the goods to 100% EOU. From the facts of the case, it is observed that against clearance of the goods to 100% EOU i.e. M/s. Sun Pharma, appellant were in the possession of re-warehousing certificate, the same was signed by the authorized signatory of the EOU but same was not ....