9911796707
TMI Blog2009 (1) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... r].- The respondents are engaged in the manufacture of processed man-made fabrics. In respect of clearances on their final product under AR3A, the respondents failed to produce rewarehousing of certificates and copy of CT(3) certificate within three months in respect of their clearances in April 2002 and on being pointed out, the respondents paid Rs. 3,73,392/- out of Rs. 11,20,175/- in cash with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the wrong use of CT (3) certificate. The learned Consultant on behalf of the respondents submits that there was no intention to avoid payment of duty and no evidence has been brought out by the revenue to support this stand. 3. Before considering the arrival submissions I find that Para-6 of Notification No. 6/2002-C.E. (N.T.) reads as under:- "6. The provisions of this notification shall not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a contravention of provisions, there is no evidence to show that there was an intention to avoid payment of duty. Merely because the goods cleared by the respondents on the basis of CT(3) certificates were not exported and consequently duty was to be paid, it cannot be said that there was an intention to evade payment of duty. The only case of the revenue is that the appellants failed to produce r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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