2007 (10) TMI 369

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....ocate, for the Respondent. [Judgment per: K.L. Manjunath, J.]. - This appeal is by the Revenue. The dispute is in regard to the excise duty payable by the respondent in respect of Naptha stored in the warehouse of Mangalore. The same was in the warehouse in order to supply the same to Tanir Bavi Power Project without paying the Central Excise Duty in terms of the Notification dated 1-3-2002. Na....

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....Appellate Tribunal, South Zonal Bench, Bangalore in Appeal No. E/525 & 526/05, E/1014/05 which appeal has been allowed by the Bench on 25-7-2006 [2007 (219) E.L.T. 191 (Tri.-Bang.)]. Aggrieved by the said order, present appeal is filed under Section 35G of the Central Excise Act, 1944 raising the following substantial question of law : "Whether the tribunal was justified in holding that t....

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....ied categories of end-users, subject to the specified conditions. These exemptions continue to be in force. If such clearances to the end-users are effected directly from the refinery, no difficulty should arise in the implementation of such end-use exemptions. If any problem is noticed in the administration of end-use exemption, the same may be examined by the Chief Commissioner immediately and t....