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TMI Blog2007 (9) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods drums falling under Chapter Sub Heading No. 3923 of Schedule to Central Excise Tariff Act, 1985 and were clearing the goods from their factory for home consumption as well as export. For clearance of home consumption, they were availing the facility of modvat under Rule 57A of Central Excise Rules, 1944. For the purpose of export, they were obtaining the inputs for manufacture of such goods for export, under the provisions of Chapter X in terms of Rule 192 of Central Excise Rules, 1944 without payment of duty. The export order was cancelled, thus making their stock of inputs and raw materials received under bond as surplus. Show cause notice dated 29-4-1999 was is sued to the appellant demanding duty of Rs. 1,93,840/- on such surp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Steel Co. Ltd. v. Collector of Central Excise, Patna reported at 2005 (181) E.L.T. 311 (S.C.) for the proposition that the demand of duty in respect of such goods cannot be made under the provisions of Sec. 11A(1). 4. Ld. DR reiterates the findings of the lower authorities and submits that it was for the appellant to bring to the notice of the authorities that they have not utilized the inputs for the purpose it was intended. 5. Considered the submissions made by both sides and perused the records. The facts of the case are not in dispute. It is an admitted position that the appellant received the inputs under Chapter X without payment of duty and were consuming the same for the purpose of manufacturing of goods for export. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by natural causes or by unavoidable accident during transport from the place of procurement to the applicant's premises or during handling or storage in the premises approved under Rule 192, the applicant shall on demand by the proper officer immediately pay the duty leviable on such goods. It further provides that the concession may be withdrawn if a breach of the rules committed by the applicant, his agent or any person employed by him. In the event of such breach, power is given for forfeiture of the security deposited under Rule 192 and for confiscation of the excisable goods and all goods manufactured from such goods in store at the factory. In other words, Rule 196 deals with a situation of withdrawal for a concession. If any conce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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