2012 (4) TMI 163

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....ORTY, A.R. (ASSTT. COMMR.) FOR THE REVENUE   Per Shri S.K.Gaule   Heard both sides.   2. The Appellant filed this Appeal against the Order-in-Original No.01/COMMR/ADJ/CE/SLG/2006 dated 16.02.06 whereby learned Commissioner has confirmed the demand of duty amounting to Rs.51,06,512/- along with interest, and imposed a penalty of equal amount under Section 11AC of the Central....

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....heir Bonded Warehouse. Since they were denied the benefit, they were required to pay duty at the time of transferring the goods from Siliguri, they had ultimately paid the full duty at Siliguri. The contention of the Counsel appearing for the Appellant is that the other connected appeal filed by them on the same issue had already been decided in their favour, vide this Tribunal s Order No.A-301/KO....

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.... the warehouse had not received the goods directly from refinery. We find that the decision of the Tribunal relied upon by the learned Counsel is squarely applicable to the facts of the present case and for ready reference we reproduce paragraphs 3 & 4 of the decision of the Tribunal cited above.   3. We have carefully considered the facts of the case and the submissions made by both sides....

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....ation shall have effect as if it had always been the part of this notification."   [Notification No.34/2002-C.E., dated 21-6-2002]   4. We find that the notification as amended is to the effect that petroleum products cleared under bond from any of the specified refineries and received under bond in a warehouse can be cleared on payment of duty at the concessional rate specified in....