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TMI Blog2017 (6) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... aking them liable for payment of duties of Customs on such raw material. In case of liability of duty of Customs the impugned order has observed that goods did not reach destination of the consignee and appeared to have been diverted illicitly for domestic sale - the appellant did not fulfill the conditions 4 and 7 of N/N. 53/97-Cus dated 03.06.1997 and therefore, is liable for payment of Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1985. They cleared 7966.360 kg. of Polyester Twisted Yarn to other 100% EOUs as inter unit transfer on deemed export basis against CT-3 Certificate. The re-warehousing certificates in respect of the said clearances were not received from the consignee. ii) Therefore, a SCN (Show Cause Notice) was issued to the appellant proposing to recover Central Excise duty involved in such clearances. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the raw material on which appellant claimed benefit of Exemption Notification No.53/1997-Cus. Dated 3.06.1997 went into manufacturing of the goods of the appellant. However, the appellant illicitly diverted the goods in local market, as re-warehousing certificates for such goods were not received by the Revenue; thus the appellant failed to fulfil the conditions of the Notification No.53/1997 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duties of Central Excise. The impugned order mentions that the appellant has paid this duty of Central Excise amounting to ₹ 3,83,478/- and the appellant did not dispute this amount of duty paid by them on finished goods. 5. In the light of above discussions, the impugned order is sustained and the appeal is dismissed as without merits. (Order Pronounced on 19.5.17) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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