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TMI Blog2015 (9) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... arn (POY) to M/s. Enkay Texofood Industries Ltd. (in short "the said Company") a 100% EOU, under the cover of 13 Form ARE-3, without payment of duty against CT-3 Certificates issued by the said Company during the period from 03.06.2004 to 13.06.2004. The Central Excise Officers of Directorate General of Central Excise Intelligence (DGCEI) during their investigation on 15.06.2004 to the said Company seized several records. According to the appellant, in view of the seizure of the documents by DGCEI in the said Company, ARE 3s could not be countersigned by the jurisdictional Central Excise Officers of the said Company. 2. A Show Cause Notice dated 17.06.2005 was issued to the appellant proposing demand of duty alongwith interest and to impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appellant has failed to produce warehousing certificate, as required under Rule, 20 of the Central Excise Rules, 2002. As per Board Circular No. 579/16/2001-CX dated 26.06.2010, the appellant is liable to pay duty if the warehousing certificate is not received within 90 days. The Adjudicating Authority had already dropped the demand, where the appellant produced warehousing certificate. It is also submitted that the DGCEI in their letter stated that the goods were not recorded inbond register of the said Company. 5. After hearing both the sides and on perusal of the records, I find that the appellants cleared the goods under the cover of ARE-3 on the strength of the CT-3 certificates without payment of duty issued by M/s. Enkay Texo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 alongwith several other documents including warehousing register. They could locate photocopies of 3 ARE-3bearing No. 151,187 and 188. It is also stated that they were vigorously taking up the matter with concerned Central Excise Authorities to release the re-warehousing certificate. The relevant portion of the said letter dated 07.10.2004 of the said Company is reproduced below:- "M/S ENKEY TEXOFOOD INDUSTRIES LTD. M/s. Filatex India Limited Survey No. 274, Demni Road, Dated 07.10.2004 Dadra-396 191 Dear Sirs, We are in receipt of your letter dated 24/08/2004 and confirm the receipt of material-delivered by you vide 13 invoices mentioned in your letter. The original ARE-3A have been taken by the Central Excise authorities duri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ences of 13 nos. ARE-3 out of which 3 nos. ARE-3 were mentioned in DGCEI letter dated 23.07.2008. On perusal of the correspondences, it is seen that M/s. Enkay Texofood Industries Ltd. had accepted that the goods were received by them as per letter dated 07.10.2004. The appellant submitted several documents to substantiate their contention that the goods were delivered to the said company. The Adjudicating Authority had not disputed the said correspondences. As per Rule, 20 (3) of the Central Excise Rules, 2002 M/s Enkay Texofood Industries Ltd. 100% EOU admitted the receipt of the goods and therefore, the responsibility for payment of duty casts upon them. On perusal of the impugned order, I find that the DGCEI by letter dated 19.2.2009 & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng certificate countersigned by Supdt. According to procedure, AR3A is required to be prepared in quadruplicate. Original, duplicate and triplicate copies of AR3A are sent with goods to the consignee. Consignor has to submit the quadruplicate copy to the Superintendent of Central Excise concerned with the supplier unit. On receipt of goods, consignee shall send original copy to Superintendent in charge of his, duplicate to the supplier and keep triplicate for his record. Jurisdictional range officer incharge of the supplier unit is required to undertake correspondence if he does not receive original copy of AR3A duly endorsed by the range officer incharge of consignor unit and ensure that either goods have been received by the consignee and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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