9911796707
TMI Blog2012 (8) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... ended furnishing copy of letter issued by the consignor M/s.FACOR in lieu of certificate - Held that:- Commissioner(Appeals) has rightly observed that AR-3A duly countersigned by the officer in charge of the warehouse at destination only being the authentic document as prescribed in the statute, the certificate of the consignee produced by the appellant will be of no avail. Also, appellant could n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... October, 1996 and November, 1996 respectively and a quantity of 24 K.L. of furnace oil during October, 1996 to 100% EOU of Randia under Notification No.195/CE without payment of duty. The appellant failed to produce the re-warehousing certificate within stipulated period of 90 days in terms of Rule 173 of Central Excise Rules, 1944. The lower adjudicating authority confirmed the demand of duty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer. However, the appellant made an alternative plea that there was no mala fide therefore penalty is not imposable in their case. 5. Ld.A.R. reiterated the findings of the ld.Commissioner(Appeals). 6. I find that the plea taken up by the appellant before me was already considered by the ld.Commissioner(Appeals) wherein he has found as under:- 6. It is observed that the appellant had re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty leviable on the consignment by a debit in his account current. But in the present case, no such rewarehousing certificate has been furnished by the appellant. AR-3A duly countersigned by the officer in charge of the warehouse at destination only being the authentic document as prescribed in the statute, the certificate of the consignee produced by the appellant will be of no avail. As suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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