2011 (4) TMI 832

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....or the Revenue.   Per: Dr. P. Babu:   The facts of the case briefly are as follows:   M/s Reliance Industries Ltd., Jamnagar cleared HSD/LSHF to IOCL Visakhapatnam, without payment of duty under the provisions of Rule 20. The materials were being warehoused by IOCL, who further cleared the goods without payment of duty by availing exemption under Notification No.64/95-CE, dt.16.3....

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....e to input used in the manufacture of final product at time of clearance. In this case, the goods were exempted vide Notification No.64/95-CE, dt.16.3.95. The assessee has cleared these goods without payment of duty by availing the benefit of Notification No.47/2001-CE(NT), dt.26.6.01. On going through the facts, it is seen that the dispute relates to the period January 2002 to October 2003 and th....

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....h removal. A distinction was therefore made on exempted goods referred to Rule 6(2) or Rule 6(3) if the goods permitted to be sold without payment of duty under Rule 20(1) of Rules. Re-warehousing provisions under Rule 20 reads as follows:   Rule 20. Warehousing provisions.   (1) The Central Government may by notification, extend the facility of removal of any excisable goods from the ....

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....warehouse, the responsibility for payment of duty shall be upon the consignor.   3. It is significant that Rule 20(1) extends the facility of removal of excisable goods from the factory of production to a warehouse without payment of duty. Rule 20(3) facilitates responsibility of payment of duty on goods removed from the factory of production by the consignee. (emphasis supplied). Therefore,....