2002 (3) TMI 118

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....ef facts of the case are as follows : (a)     The respondents manufacturers inter alia of EPABX systems. They removed on a CT-3 certificate, without duty, as provided under Notification 123/81-C.E., dt. 2-6-81, an EPABX system to M/s. Cochin Minerals and Rutiles Ltd. an 100% Export Oriented Unit. (b)     Duty was demanded and penalty imposed on the man....

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....onnection with the manufacture of an article for export by the consignee EOU nor are they used in such connection. EPABX are not covered by Notification 123/81-C.E. (ii)     Duty therefore is required to be paid on removal of such EPABX. 3. We have considered the submissions made and find that : (a)     The Assistant Collector had determined : (i....

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....on 123/81-C.E. when supplied to an EOU on CT3's. No material is in the records before the lower authorities as to how the respondents is claiming the use of EPABX supplied to be used for the manufacture of the goods by the consignee 100% EOU. Nor has any such material placed before us. The case of the respondent was only on jurisdiction and it was strongly urged and decision were cited that wherev....

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.... Officer incharge of the 100% Export Oriented Unit, in para (g) of this Appendix. Therefore, it can be concluded, if after receipt of CT3 goods the same are not accounted to have been used as envisaged under Notification 123/81-C.E., the action for recovery of duty liability (on exemption availed at the stage of removal from factory of manufacturer) and subsequently for forfeiture of security, con....