2007 (10) TMI 513

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....lant. Shri B.L. Meena, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we think that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we proceed to deal with the appeal. 2. The appellants are a Public Sector Undertaking, who have obtained clearan....

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....roleum 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. 10 lakhs (with interest thereon) against the appellants and also imposed a penalty on them. This decision was upheld by the Commissioner (Appeals). Hence th....

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....ds were subsequently removed to an EOU. This removal was without payment of duty in terms of an exemption Notification, which exempted removal of excisable goods to EOUs from payment of duty. Had there been no warehousing facility, the appellants would have availed of the benefit of this Notification while clearing their petroleum products to EOU. This facility cannot be denied to them simply beca....