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TMI Blog2010 (1) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... Impex had stated that they have not received the goods. The department is also in appeal against the impugned order whereby he has dropped the demand on the raw materials used by the appellants in the manufacture of polyester crimped yarn cleared to M/s. Vibha Impex. For this purpose he has observed that it is well settled that once duty is demanded on the finished products, no duty need to be demanded on raw materials. 2. The learned advocate on behalf of the appellants made a detailed submission. He submits that the appellant had sent a copy of AR3A form as required under the rules to the Range Superintendent Concerned by registered post. He drew my attention to the acknowledgment due form duly signed by the recipient on 7-1-2003 wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pport of his contention that once the consigner had submitted the quadruplicate copy to the Superintendent Concerned, his obligation is over. It is for the Range Officer Concerned with the supplier unit to pursue the matter and ensure that the goods have been received by the purchaser once Superintendent Concerned has received the concerned AR3A form. In case of failure of the supplier to receive the goods or it is shown that the supplier had not received the goods, the obligation to pay duty would fall on the supplier. 3. Learned DR on the other hand relies upon the decision of the Tribunal in the case of M/s. Ashok Trading Company vide Order No. A/706/WZB/ AHD/2007, dated 29-3-2007. He submits that in this case the matter was remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issions made by both the sides. Since the matter was argued at length and the appeal filed by the Revenue against the impugned order has been listed for regular hearing today itself, I consider it appropriate that the matter can be decided finally at this stage itself. Accordingly, the application for waiver of pre-deposit and stay filed by the appellant party is allowed and the matter is taken up for final hearing of the appeal filed by the Revenue as well as the party. 4. The lower authorities have relied upon the statement of the partner of the receiving unit and the non existence of the transporter and the signature of the inspector instead of the Superintendent on the D3 certificates as well as AR3A form to come to the conclusion th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is absolutely no contradiction between the statement recorded from the partner and the documentary evidence. In view of the clear corroboration between the documentary evidence and the statement of the partner in the case of Nayana Textile and contradiction between the documentary evidence and the statements in the case of Vibha Impex, I have to hold that the duty liability gets shifted in this case to Vibha Impex and not to the supplying unit namely M/s. Nayana Textiles. Therefore, the appeal filed by Nayana Textiles succeeds. As regards the liability of the raw material used in the manufacture of finished products to central excise duty, neither side could produce any decision in support of the respective clients. The order of the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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