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TMI Blog2012 (10) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... the part of the consignor? 2. The assessee has preferred this appeal challenging the order passed by the Tribunal holding that the assessee as consignor is liable to pay excise duty as there is no evidence to show that the goods were transported to and stored in the warehouse of the consignee. 3. The Assessee M/s. Crystal Marble and Granite Pvt. Ltd., is a holder of Customs licence. They are engaged in the manufacture and export of finished product of Granite of different sizes. It is 100% export oriented unit. They cleared 1335.451 sq. ft. of polished granite slabs to M/s. S.V.C. Export Pvt. Ltd., another 100% export oriented unit vide an invoice No. 122/2002/03, dated 5-9-2002 and shipping bill dated 5-9-2002. The vehicle carr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsuance of the Notification dated 5-6-1997. They were exempted from payment of any duty. The Deputy Commissioner of customs after considering the said explanation and also taking into consideration the Rules 4, 6, 8, & 20 of the Central Excise Rule 2002 held that the assessee has not contravened the provisions of Rule 20(4) of the Excise Rules 2002 (for short the Rules) Thereafter it is held that no duty is payable by them and stopped the proceedings. Revenue appeal also came to be dismissed. Against those two orders, they preferred an appeal before the Tribunal. The Tribunal found fault with the approach of the authorities and held that the records do not disclose complete abandonment of the goods in question. Mahazar report would not be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sp;If the goods dispatched for warehousing or re-warehousing are not received in the warehouse, the responsibility for payment of duty shall be upon the consignor. Sub-Rule (1) of Rule 20 provides that Central Government may by notification extend the facility of removal of any excisable goods from the factory of production to a warehouse, or from one warehouse to another warehouse without payment of duty. The Notification No. 53/1997 provides for exemption to specify goods imported for production or goods of exported to or for use in 100% EOUs. Clause 14 of the said notification reads as under : "14. The Assistant Commissioner or Deputy Commissioner or Customs, may, allow supply or transfer of capital goods imported or procured by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sq. ft. of polished granite to the consignee, which is yet another 100% Export Oriented Unit by name M/s. S.V.G. Exports Pvt. Ltd. Both the consignor and consignee have private bonded warehouses under Section 68 of the Customs Act and they are given registration under Rule 9 of the Rules. The Mahazar drawn by the Customs authorities clearly shows that the entire consignment of granite slabs, after it had reached the bonded warehouse of the consignee, near the gate capsized and the granite slabs were found to be destroyed and were broken into pieces. Nothing can be salvaged. Fearing the liability to pay duty, the consignee has not issued the warehousing certificate. It is in those circumstances, authorities issued show cause notice and afte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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