2019 (3) TMI 1089

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....-3-2003 and 53/2003-Cus (NT) dated 22/7/2003 as applicable. The department alleged that the appellants did not produce Re-warehousing certificates in respect of such clearances. Show Cause Notices were issued periodically and confirmed by respective authorities as detailed below confirming the duties to the extent of non-production of Re-warehousing certificates and imposing equal penalties. On an appeal filed by the appellants, Commissioner (Appeals, Mumbai Zone-II has upheld the orders issued by lower authorities, vide order No YDB/830-834/M-II/2010 dated 19-11/2010. Hence these appeals. Appeal No OIO No & Date Amount demanded Rs Amount Confirmed Rs Clearances to E/239/11-Mum 09/SP/ADC/M-II. 09 29-10-2009 42,92,599 35,12,289 EOU....

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....non receipt of re-warehousing certificates; there was also obligation on registered person of the warehouse, to enter in register and to account for the goods, on receipt of the same. He also submitted that no penalty can be imposed and extended period cannot be imposed. 2.1. He relied upon the following cases: (i) U.M. Cables V. UOI (2013 (293) ELT 641 (Bom). (ii) Zandu Chemicals V. UOI (2015 (315) ELT 520 (Bom)). (iii) Kaizen Plasto Moulds V. UOI (2015 (330 ELT 40 (Bom)). (iv) CCE V. Model Buckets (2014 (300) ELT 510 (Kar)). (v) Model Buckets V. CCE (2007 (217) ELT 264 (T)). (vi) Blue Star V. Comm (2017 (358) ELT 478 (T)) (vii) Comm V. Balaji Exports (2017-TIOL-1571 (T)). (viii) Resil Chemicals V. Comm (2010 (250) ELT 528 (T)). ....

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.... revenue is also not forthcoming on if any steps were taken to find out from the respective range / division officer of the customers of the Appellants whether said goods have been received by them. 4.1. We find that both the notifications in question and the board circulars issued in this regard cast an obligation on the Appellants as well as the department at the end of supplier as well as receiver. The goods in question are removed and received under bond and necessary accounting needs to take place at the supplier as well as receivers end. We find that circular No.579/16/2001 dated 26.06.2001 stipulates that (3) Failure to receive a warehousing certificate : (a) The consignor should receive the duplicate copy of the warehousing cert....