2011 (9) TMI 410

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....lant (s) Shri S.Mishra, Addl.Commr.(A.R.) for the Respondent (s) Per Shri B.S.V.Murthy. 1. Notification No.29/02-CH allow exemption of duties of excise in excess of the amount calculated at 50% in the case of petroleum products cleared from Bongaigaon Refinery and Petrochemical (B.R.P.L.) and others specified in the Notification. B.R.P.L. cleared L.D.O. under bond to the Siliguri terminal....

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....llants submitted that exemption has been denied only on the ground  that L.D.O. was not received by Budge Budge terminal directly from the refinery. He submits that the very same issue had come up before the Tribunal in their own case and Tribunal in their decision reported in 2010 (251) E.L.T. 121 (Tri.-Bang.) held that benefit of exemption Notification is available even when the clearance i....

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....s hereby declared that the exemption under this notification shall also be available on the said goods if such goods are removed under bond, without payment of the duties of excise specified in column (2) of the said Table, from any of the refineries specified against clauses (a) to (d), to a warehouse and subsequently removed from the said warehouse on payment of fifty percent of such duties. ....