2006 (7) TMI 385

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....ee, Advocate, for the Appellant. Shri P.K. Das, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  After dispensing with the condition of pre-deposit of duty and penalty we take up the appeal itself with the consent of both sides. 2. After hearing the ld. Sr. Advocate Shri S.K. Bagaria and ld. DR, we find that the Commissioner vide his impugned order has de....

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....eived directly from the refineries. Inasmuch as at Budge Budge warehouse, the same were received from their warehouse situated at Siliguri and not directly from the refineries, benefit of the notification cannot be extended to them. 4. Arguing on the matter, ld. Sr. Advocate submits that movement of petroleum products from one warehouse to another warehouse is, in any case exempted in term....