2019 (9) TMI 643

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....Respondent: None ORDER Per: Ramesh Nair The brief facts of the case are that the appellant have 100% EOU and cleared certain consignment under ARE-3 against CT-3 certificate to another EOU. However, due to cancellation of the order, the said goods were diverted to DTA after obtaining permission from the Deputy Commissioner. In respect of clearances of goods to the DTA, the demand was rais....

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....r facts of the case, it is not case of clandestine removal as the appellant have cleared goods initially which was meant for another EOU and clearances was made ARE-3 against CT-3 certificate. It is only due to the cancellation of the order, the appellant was compelled to divert the goods to DTA for which necessary permission was obtained from the Deputy Commissioner, therefore, there is no malafi....