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TMI Blog2018 (5) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants cannot be doubted and a demand cannot be fastened to them merely on the basis of presumptions - appeal allowed - decided in favor of appellant. - E/4068/2012-EX[SM] - FINAL ORDER NO.62012/2018 - Dated:- 20-3-2018 - Mr. Devender Singh, Member (Technical) Present for the Appellant(s): Mr. N.K. Sharma, Advocate Present for the Respondent(s): Mr. A.K. Saini, A.R. Per : Devender Singh This appeal has been filed by the appellants against the impugned order dt. 26.09.2012 passed by the Commissioner (Appeals). 2. Brief facts of the case are that the appellants are the manufacturer of cut wire shot and they also export the manufactured goods. They had issued ARE-1 dt. 29.04.2010 for export of excisable goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to ST-38 inward challan in their name under Haryana General Sales Tax Act, 1973 showing the return of the goods. He also stated that the goods were cancelled by Customs Authority on 21.05.2010 and demurrage charges were paid on 02.07.2010. He also drew attention to the letter dt. 21.05.2010 from Superintendent of Customs (Export), ICD, Tughlakabad in this regard. Further he submitted that the goods were entered in books of account on 31.7.2010 and D-3 intimation was given to the Department on 27.08.2010. He pleaded that while the intimation was given after 48 days, the goods were available in the factory on 27.08.2010, but Department s officer did not visit the factory to verify the goods in 24 hours. He further stated that the goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods in factory in the prescribed D-3 form on 27.08.2010. However, the Department, which is required to verify the goods within 24 hours of receiving of intimation, did not verify the goods, which were available. The view taken by the Department that since there was delay in D-3 intimation, verification of return goods was not possible within 48 hours of intimation appears untenable and arbitrary. The requirement as per the manual is to keep the goods for at least 48 hours from the time of D-3 intimation, so that the officers can verify. It is not disputed that the goods were indeed cleared much later in the month of September-October 2010, and since there was delay in D-3 intimation, it would have been proper for the officers to verif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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