2017 (5) TMI 689

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....e respondent ORDER The fact of the case is that the appellants have cleared excisable goods without payment of duty against CT3 certificate on ARE-3 form. The case of the department is that the appellants have not produced the re-warehousing certificate in time, accordingly, they are liable to pay duty in terms of Rule 20(4) of Central Excise Rules, 2002. On this allegation a show-cause noti....

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....e receipt of the goods is not under dispute, the demand cannot be raised from the consignor as per sub-rule (4) of Rule 20 of Central Excise Rules, 2002. The demand from consignor can only be raised if the goods have not been received by the consignee. In the fact of the present case, Rule 20(3) applies, according to which if at all there is any lapse and duty is recoverable, the same must be reco....

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....ee of the goods in terms of Rule 20(3) of Central Excise Rules, 2002. The duty can be demanded from the consignor under this procedure, only in a case where goods are diverted without delivery of the goods to the consignee against CT-3 certificate, which is not the case here. Therefore, the demands raised against the appellants are not sustainable. The appellants admittedly did not produce re-ware....