2012 (4) TMI 618

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....(Vice President) Heard both sides. 2. Common issue is involved, therefore the appeals are taken up together. The appellant filed these appeals against the impugned orders passed by the adjudicating authority. 3. We find that the duty stands confirmed against the appellant in both the appeals for the period 5th/6th September 2004 when the warehousing facility was withdrawn vide Notification No. ....

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....able in respect of the warehoused goods cleared to Indian Nevy. Hence, in this regard the demand is not sustainable. 6. In respect of the goods cleared to 100% EOU the issue is also covered by the decision of the Tribunal in the case of India Oil Corporation Ltd. reported in 2008 (230) ELT 177 (Tri.) and the same has been upheld by the Honble Madras High Court in the Case of Commissioner Vs. Indi....