2004 (10) TMI 457

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..... dent. [Order per : S.S. Sekhon, Member (T)]. After hearing both sides, and considering that the duty demand in this case has been made under Rule 20(4) of the Central Excise Rules, 2002, in as much as certain goods which were sent under AR3A procedure from the unit in Kandla Free trade Zone to another 100% EOU at Hisar, Haryana have not been alleged to have been rewarehoused in the wareh .....

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..... considered the matter and find that while the Revenue is free to take whatever time they want to ascertain, whether the goods were eventually exported or not, at this prima facie stage, we find that a good case exists for the unit i.e. appellant herein which situated Kandla to be not visited with duty liability in this regard. We would therefore order complete waiver of the duty determined and the .....

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