2016 (8) TMI 181

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri B. Balamurugan, AC (AR) for the Respondent ORDER Both sides agree that the goods were allowed to be cleared availing exemption. This is patent from page 7 of the order of the adjudicating Commissioner. That authority allowed extension of warehousing. But learned counsel says that the interest was paid under protest which was otherwise not payable when the clearance was allowed without pa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t section. These are:- (a)    where any warehoused goods are removed from a warehouse in contravention of section 71; (b)    where any warehoused goods have not been removed from a warehouse at the expiration of the period during which such goods are permitted under section 61 to remain in a warehouse; (c)     where any warehoused goods ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (supra) holds the field since the case of the appellant is distinguishable from the facts of the case of SBEC Sugar Ltd. Vs. Union of India - 2011 (264) ELT 492 (SC) relied by Revenue. 4.  Revenue submitted that even if clearance is allowed granting exemption that is also a case of section 72 since appellant was not granted EPCG license earlier. 5.  Heard both sides and perused th....