9911796707
TMI Blog2002 (3) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... The respondents manufacturers inter alia of EPABX systems. They removed on a CT-3 certificate, without duty, as provided under Notification 123/81-C.E., dt. 2-6-81, an EPABX system to M/s. Cochin Minerals and Rutiles Ltd. an 100% Export Oriented Unit. (b) Duty was demanded and penalty imposed on the manufacturer, the appellant herein, by the Asstt. Collector. It was held that EPABX did not f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification 123/81-C.E. (ii) Duty therefore is required to be paid on removal of such EPABX. 3. We have considered the submissions made and find that : (a) The Assistant Collector had determined : (i) Removals of EPABX was without filing of classification list prior to issue of gate pass under Rule 52A on the CT-3 in question. (ii) EPABX is not material covered under the def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such material placed before us. The case of the respondent was only on jurisdiction and it was strongly urged and decision were cited that wherever notifications provided for Chapter X clearances, the duty demands were on the L6 holders and not L4 holders i.e. the consignee and not the consignor while learned DR relied on 1984 (15) E.L.T. 206 1999 (112) E.L.T. 992 to justify the demand on L4 hol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption availed at the stage of removal from factory of manufacturer) and subsequently for forfeiture of security, confiscation of goods etc. have to be initiated by the Officer Incharge of the Consignee factory. We therefore find no infirmity in the order of Commissioner (Appeals) having held 'supply of goods on CT-3 is in order and the liability of Asstt. Collector of Consignee to verify the el ..... X X X X Extracts X X X X X X X X Extracts X X X X
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