2007 (3) TMI 540

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dv. For the Respondent : K.S. Reddy, JDR ORDER S.L. PEERAN, MEMBER (J) 1. Both these appeals raises common question of law and facts pertaining to the same assessee and hence they are taken up together for disposal as per law. By OIO No. 1/05 dated 21.4.05, the Commissioner has rejected the application filed by the appellant seeking revision of central excise duty under Rule 21 with re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) of the Central Excise Act 1944 which is as under: a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory. In this connection learned Counsel draws our attention to the provisions in Central Sales Tax Act. He refers to Section 5 of the Act which is noted herein below: When is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n of shipping bills. He submits that when clearances are made under bond, are deemed to be under overall customs control. This has been so held by the Tribunal in the case of Sangita Printers and Exporters v. CCE Allahabad 1993 (74) ELT 182 (T). He also submits that the Apex Court in the case of M.J. Exports Ltd. v. CEGAT [1992 (60) E.L.T. 161 (S.C.)] has explained the expression, for "home consum....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e provisions of Rule 4 (3). However, Section 4 (3) (c) of the CE Act defines the "place of removal" to be read with Section 5 of the Central Excise Act. Therefore the Single Member bench ruling in the case of Ginni Filaments has no bearing in the matter. 2. Learned DR relies on the Single Member Bench ruling rendered in the case of Ginni Filaments Ltd.,. 3. We have considered the submissions....