their records they have shown the disposal of the same. Further, the rewarehousing certificate duly signed by their jurisdictional Central Excise officer stands produced, which ... adjudicating authority has gone by the report of the officer signing the rewarehousing certificate indicating that he has not physically verified the goods while endorsing
order, Commissioner (Appeals) observed that inasmuch as the goods were not actually rewarehoused at the consignees end, the appellant is liable for payment ... submitted that the finding of the fact that the goods were not rewarehoused is not correct. They have produced the rewarehousing certificate before the authorities
Central Excise Rules, the appellant is required to produce rewarehousing certificate within 90 days from the clearance of goods. As the appellant failed ... that even after five years, the appellant failed to produce the requisite rewarehousing certificate. The goods were cleared without payment of duty under the provisions
warehoused in the licensed/ registered warehouse of the appellants EOU for which rewarehousing certificates issued by the jurisdictional Central Excise officers were received
goods were sent after obtaining permission from the Assistant Commissioner and rewarehousing of certificates as required were produced and the only suppression is regarding
