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TMI Blog2017 (2) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. ORDER [Order per : D.M. Misra, Member (J)]. - This appeal is filed against OIA No. KKS/116/DAMAN/2008, dated 12-3-2008, passed by Commissioner (Appeals), C.Ex. & S.Tax, Daman. 2. None present for the respondent despite notices issued from time to time. The matter was earlier listed on 1-10-2015, 3-12-2015, 12-1-2016, 11-4-2016, 25-5-2016, 25-7-2016. Some of the notices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the consignee's end by production of proper rewarehousing certificate, a demand notice was issued to them for recovery of Rs. 30,07,889/- in 2003 for recovery of such duty with proposition for imposition of penalty. On adjudication, the demand was confirmed and penalty of equal amount was imposed under Rule 25 of Central Excise Rules, 2002. Aggrieved by the said order, the respondent preferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention that the Commissioner (Appeals) has erred in observing that the respondent have produced the relevant rewarehousing certificate in the form of AR3A and hence untenable in law. It is his argument that after the receipt of the goods at the consignee's end, a proper rewarehousing certificate of the goods mentioned in the relevant AR3A, is issued by the Range Superintendent. In support of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urisdiction, the consignee's factory is situated through his letter dated 13-9-2004, categorically stated that no evidence was available on record showing receipt of any material from the respondent, at the premises of consignee against AR3A Nos. 93 to 101 but the goods were belonging to some other parties. The learned Commissioner (Appeals) has not examined all these evidences before coming to an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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