COMMISSIONER OF CENTRAL EXCISE, RAJKOT Vs. GALAXY EXPORTS

JUDGEMENT

(1.) THIS appeal is directed against the Order -in -Appeal No. 154/2006/III(RAJ)/COMMR -(A)/RP/RAJ, dated 21 -3 -2006 and is filed by the Revenue.

(2.) BRIEFLY stated the facts of the case are that appellant had cleared 94515 pieces of scarf made from polyester dyed/printed fabrics (S.H. No. 6214.30) valued to Rs. 33,08,025/ - vide AR13 No. 10, dated 6 -6 -2003, No. 17, dated 27 -6 -2003 and No. 18, dated 4 -7 -2003 against CT -3 No. 10, dated 4 -6 -2003 to M/s. Vrinda Tex -prints N./H. No. 6, via Dhhulagori -PS. Sankrali, Dist. Howrah, West Bengal. As no warehousing certificate was received, it was inferred that the goods in question, cleared by the appellant have not been warehoused at the premises of the consignee.

(3.) THEREFORE , a Show Cause Notice No. V.RJT -11/AR. Jetpur/ADC/029/2004, alleging that the appellant have clandestinely declared the said goods to the domestic market with an intent to evade payment of duty leviable thereon, the appellant was also asked to show cause as to why Central Excise duty amounting to Rs. 19,69,259/ - should not be demanded and recovered from them under Section 11A read with proviso to Section 3(1) of the Central Excise Act, 1944 and Rule 20 of the Central Excise Rules, 2002, and also consequential interest and imposition of penalty.