TaxTMI 
TaxTMI 
2015 (4) TMI 932
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....ion or such other premises as may be approved by the Commissioner for intended for storage in a warehouse registered at such place as may be specified by the Board and for export there from under the provisions of Rule 19 of the Central Excise Rules by such exporter or class of exporters as may be specified by the said Board. Thus, in terms of this notification, a manufacturer of excisable goods could remove the excisable goods manufactured by him to a bonded warehouse located at the places specified by the Board under Rule 20 of the Central Excise Rules without payment of duty for the purpose of export of the goods under bond under Rule 19 of the Central Excise Rules from such warehouse. Another notification No. 47/01-CE (NT) dated 26/6/01 issued under Rule 20 (1) of the Central Excise Rules, 2001 permitted removal of certain excisable goods, as mentioned in the table to this notification, from the factory of production to a bonded warehouse or from one bonded warehouses to another warehouse without payment of duty. Serial No. 1 of this table covered the petroleum products falling under heading 27.07, 27.10, 27.11, 27.12, 27.13 (except sub-heading 2713.12), 2714 and 2715 of the Fi....
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....pellant under their letter dated 13/9/04 addressed to the Commissioner, Central Excise, new Delhi requested the conversion of their existing warehouse at Shakur Basi into export warehouse in terms of Board s Circular No. 798/31/2004-CE dated 08/9/04. Thereafter since there was no response, a reminder letter was also sent to the Commissioner on 28/6/05. Department responded to the Appellant in July, 2005 and the concerned Deputy Commissioner under his letter dated 18/7/95 informed the Senior Terminal Manager of the warehouses of the appellant company at Shakur Basti as under :- "Subject : Registration of IOCL, SSB Terminal as Intermediate Export Warehouse reg. Please refer to your letter dated 28/06/05 on the subjected matter. In this matter your attention is invited to the fact that you are holding Central Excise Registration No. AAAC 116814XM001 with our Division and the same number will be used for Intermediate Export Warehouse for clearances. You are advised to follow the procedure as laid down under Boards Circular No. 798/31/2004-CX. dated September 8, 2004 as an intermediate station for clearances for export of goods. A copy of the referred Board s Cir....
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....cation No. 17/04-CE (NT) dated 04/9/04 so as to remove the petroleum products from its purview, was only in respect of removal without payment of duty of certain specified excisable goods from a factory to a bonded warehouse or from one bonded warehouses to another bonded warehouses and not for export, that removal of goods without payment of duty to a bonded warehouse for export from that warehouse was covered under Notification No. 46/01-CE (NT) and that notification was not affected at all by amendment to the Notification No. 47/01-CE (NT), that in this regard the Board vide Circular No. 798/31/04-CX. dated 08/9/04 has clarified that even after amendment to Notification No. 47/01-CE (NT) by Notification No. 17/04-CE (NT) dated 04/9/04, the facility of removal of petroleum products without payment of duty for export warehousing continues to be available under Notification No. 46/01-CE (NT) dated 26/6/01 and that export of petroleum products through export warehouses can be undertaken by any exporter and export warehouse can be established in any part of the country, that this clarification was subsequently reiterated by the Board in its Circular No. 804/1/2005-CX. dated 04/1/2005....
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....xcisable goods by a manufacturer without payment of duty to a bonded warehouse for the purpose of export is permissible only when the warehouse for storage of non-duty paid goods has been approved by the Commissioner and is located at a place specified by the Board, that the appellant company had applied to the Commissioner for approval of export warehouse for the purpose of export in respect of its Aviation Fuel Station, Palam and the same had been specifically granted by the Commissioner vide letter dated 11/10/04 and that since the required approval from the Commissioner in the Shakur Basi Warehouse was not obtained, the clearances of ATF under ARE-1s, without payment of duty to Shakur Basti Warehouse were not permissible. He, therefore, pleaded that there is no infirmity in the impugned order. 5. We have considered the submissions from both the sides and perused the records. 6. The appellant have a warehouse for storage of various petroleum products including ATF at Shakur Basti. Beside this, BPCL and HPCL also have similar warehouses at Shakur Basti for the purpose of export. During period prior to 06/9/04, non-duty paid petroleum products including Aviation Turbine Fuel....