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TMI Blog2016 (9) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... III. On the strength of the same they imported Partially Oriented Yarn (POY) by availing exemption under Notification No. 53/97-Cus dated 03.06.1997. The said material was entered in the Bond Register. Subsequently on the strength of CT-3 certificate dated 10.07.2002 received from another EOU namely M/s. Arihant Synthetics Ltd. The entire consignment of POY imported by them was sold to M/s. Arihant Synthetics Ltd., without any processing. The Revenue demanded the duty forgone on the imported material as the material was not used for the production and the assessee cleared the same as such to M/s. Arihant Synthetics Ltd. It was alleged that clearance of imports was not done in accordance with the condition of the exemption notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opped the inter unit transfer of material from that date. The adjudicator accepted the assessee s claim and considered the assessee had valid reasons for effecting inter unit transfer under para 6.16 of EXIM Policy. 6.4 From the facts of the case it can be seen that the show-cause notice clearly alleged that the permission to send goods on job work basis to the assessee was restored by Dy.Commissioner, Boisar Dn, Mumbai III vide letter F.No. VII/Cus (40)1/Virlon/JW/BSR/02/5323, dated 09.07.2002 and this fact was stated against by the said Dy. Commissioner by another letter dated 16.07.2002 and this fact was stated again by the said Dy. Commissioner by another letter dated 16.07.2002 which has reference of letter dated 09.07.2002. The asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and the Jurisdictional Dy. Commissioner would have got a copy of the same. He argued that under these circumstances they have no option but to avail facility available under para 6.16 of the Exim Policy 2002-07. 4. We have gone through the rival submissions. 4.1 Earlier the Appeal No. C/771/05 was filed in form E.A-5. However, the Asst. Register vide letter dated 24.06.2005 informed the appellant that appeal needs to be filed in C.A-5 instead of E.A.5. Accordingly, an appeal in the form C.A-5 was filed. The earlier appeal filed before this Tribunal in Appeal No. C/771/05 therefore becomes infructuous and duplicate. 4.2 The appeal No. C/801/05 is disposed of as under. 4.3 We find that the only objection of the Revenue is that there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factured goods only. 3. In view of the above, I am directed to say that in case the EOUs or units in EPZ/EHTP/STP are unable, for valid reasons, to utilise the goods imported or procured duty free, such unutilised goods may be allowed to be sold in DTA on full payment of duty or may be allowed to be transferred to other EOUs/ EPZ/EHTP/STP units under and in accordance with Paragraph 6.16 of the Exim Policy. However, in such cases, the unit should give valid reasons for such transfer/sale of unutilised materials. Such supply from one EOU/EPZ/EHTP/STP unit to another such unit shall be treated as import for the recipient unit and necessary endorsement to this effect may be made on all the documents pertaining to such inter-unit transfers." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to allow the job work & this was done on 13.06.2002. The requisite permission from the Development Commissioner came on 20.06.2002. As the rainy season was forthcoming, & the goods were under demurrage & detention the noticee entered into a contract for transferring the raw material to another EOU in terms of Para 6.14(b) & Para 6.16 (a) of the import Export Policy for 50,880 Kgs of the material out of 200 tons imported & applied to D.C. Central Excise to renew the permission for job work & this was done on 3rd July 2002 when the provisions for sending the impugned goods for job work to another EOU were withdrawn. It has been explained by the assessee that the validity of the contract with M/s. Arihant was valid for 7 days & as there was n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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