2013 (12) TMI 520

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.... John: The Respondent is a Hundred Percent Export Oriented Unit. The appellants imported High Diesel Oil, filed into bond Bill of Entry claiming exemption under Notification 52/03-Cus dated 31-03-03, warehoused it in their factory which was a warehouse licensed under section 58 of the Customs Act, and used it in their factory for generation of power. 2. At the time of import the appellants filed....

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....n appeal the Commissioner (Appeal) held that the goods were not removed from the customs bonded warehouse of the EOU and no liability can arise when the goods are captively consumed without removing from the warehouse and hence demand is not sustainable and set aside the adjudication order. Aggrieved by the order of the Commissioner (Appeal) Revenue has filed this appeal. 3. The Ld AR for Revenue....

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....t and hence the demand is not sustainable. There is another decision in the case of CCE Vs. Reliance Industries Ltd-2011 (268) ELT 380 (Tri- Ahmd) in the matter of NCCD and Education Cess payable by a Hundred Percent EOU which decision is also in favor of the assessees. 5. There are certain aspects of law which appear to be not examined so far. 5.1 Section 58 of Customs Act, 1962 reads as under:....