2007 (5) TMI 438

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pellant. Shri V. Seshagiri Rao, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeals themselves require to be finally disposed of at this stage. Accordingly, after dispensing with predeposit, we proceed to deal with the appeals. 2. The appellants are a Public Sector Undertaking, wh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... stock of petroleum products in the appellant's warehouse should have instantly suffered duty. This view made its way into a show-cause notice, which was contested. In adjudication of the dispute, the original authority confirmed demand of duty of over Rs. 15 lakhs (along with interest thereon) against the appellants and also imposed penalties on them. This decision was upheld by the Commissioner ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2004 could be removed after withdrawal of the warehousing facility by Central Govt., in terms of Rule 8 of the Central Excise Rules, 2002 without payment of duty. It is his contention that one month's time was permitted by the Board for payment of duty on such goods irrespective of whether the goods remained in the warehouse or whether removed therefrom after withdrawal of the warehousing facility....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e denied to them simply because a warehousing facility was provided and subsequently lifted. It is this view which was taken by the coordinate Bench in Final Order No. 1262-1264/06 ibid. In that case, certain petroleum products were in the appellant's warehouse in the midnight of 5/6th September 2004 and a part of that stock was subsequently removed to a power plant without payment of duty in term....