2009 (4) TMI 662 - AT - Central Excise

Summary

Issues involved: The judgment involves issues related to the clearance of goods by an appellant, the requirement of re-warehousing certificate, diversion of goods en-route, confirmation of Central Excise duty, and confirmation of Customs duty.

Central Excise Act Issue: The appellant, a 100% EOU, cleared goods without payment of duty as deemed export but failed to produce the required re-warehousing certificate within the stipulated time, leading to initiation of proceedings against them. The Commissioner confirmed the demand of Central Excise duty and imposed penalties based on findings that the goods were diverted en-route and not received by the consignee, supported by lack of evidence from the appellant. The Tribunal upheld the Commissioner's decision, rejecting the appeal filed under the Central Excise Act.

Customs Act Issue: The appellant's failure to use imported raw material for the manufacture of final products led to the confirmation of Customs duty by the Commissioner. However, the Tribunal set aside the Customs duty, interest, and penalty imposed under the Customs Act based on established legal precedents. The appeal filed under the Customs Act was allowed, overturning the Commissioner's decision.

This judgment highlights the importance of complying with procedural requirements, providing necessary documentation, and presenting evidence to support claims in matters related to Central Excise and Customs duties.