goods in the premises and certain consumables were also not found. The Department also alleged that Respondents had not informed regarding commencement of production, and not submitted any returns as required, etc. Subsequently, on verification of the rewarehousing register which is required to be maintained by the Respondent in respect of duty free import of capital goods, consumables, etc., as also for the indigenous goods, certain discrepancies were noticed and the unit was asked to clarify vide letter dt.03.03.2008. It was pointed out that they have not been able to explain regarding non-availability of goods vis-à-vis CT3 issued by the Department for procurement of the same. They recorded a statement of one Mr. Mohammed Gayaz, authorized agent for the Respondent on 30.12.2008, wherein he admitted about importation of capital goods and consumables, which were procured indigenously. However, the Respondents have not made any exports of goods manufactured in their company and in fact, they were making third party exports by procuring goods from M/s Veerabhadra Minerals Pvt Ltd. He also stated that production started in the month of May, 2005. However, due to some labour problem, etc., they had transferred the balance consumables as well as the capital goods to one M/s Veerabhadra Minerals Pvt Ltd, which is also a 100% EOU, under intimation to the Development Commissioner, VSEZ, Visakhapatnam as well as to the Assistant Commissioner of Customs & Central Excise, Nellore vide their letter dt.05.12.2007.
