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TMI Blog2011 (6) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand of duty cannot be confirmed against them - He also relied upon a copy of letter dated 08.01.02 issued by the Superintendent of the consignee to the Superintendent of the respondent mentioning that 65.958 meters of goods cleared by the assessee under CT-3 No.12 dated 11.12.01 was received by the consignee M/s. Amrit Impex - Revenue in their memo of appeal have very strongly contested the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n record respondent is a 100% EOU engaged in the manufacture of twisted yarn and grey fabrics falling under Chapter 54 of Central Excise Tariff Act, 1985. During December 2001, they cleared their final product to another 100% EOU against CT-3 certificates, as deemed exports. In as much as re-warehousing certificate was not received within the stipulated period, proceedings were initiated against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellate authority, by referring to the procedure in Board s Circular No.579/16-2001 dated 16.06.01 held that in as much as the assessee had produced duplicate copy of the certificate, the demand of duty cannot be confirmed against them. He also relied upon a copy of letter dated 08.01.02 issued by the Superintendent of the consignee to the Superintendent of the respondent mentioning that 65.9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.01.02 written by the Superintendent. The Revenue is contesting the presence of the said letter in as much as the same was not produced before the original adjudicating authority and Commissioner (Appeals) has not verified the correctness of the same. In view of the above, we set aside the impugned order and remand the matter to the original adjudicating authority for fresh decision after verifyi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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