2009 (1) TMI 246

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....amurthy, Consultant, for the Respondent. [Order per : T.K. Jayaraman, Member (T)].- The Revenue has filed this appeal against the Order-in-Appeal No. 22/2008 (V-II) Cus. dated 31-3-2008, passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals), Visakhapatnam. 2. Heard both the sides in the matter. 3. The Respondents cleared the goods from the warehouse by availing E....

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....e time limit of 05 working days provided under Section 47 of the Customs Act, 1962 is not applicable to the present case as interest free warehousing for a period of 90 days has been permitted under Section 61 of the Customs Act. Further he relied on the decision of the Tribunal in the case of Ispat Industries Ltd. v. CCE, Nagpur reported in 2003 (158) E.L.T. 202 (Tri.-Mumbai) wherein it was held ....

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....ct of Ispat Industries Ltd. v. CC Nagpur [2003 (158) E.L.T. 202 (Tri.-Mumbai)] relied upon by the Commissioner (Appeals) was not accepted by the department and an appeal has been filed before the Hon'ble High Court against the said order. The appeal is pending decision and hence, the issue has not attained finality. 5. The learned SDR reiterated the 'Grounds of Appeal'. 6. On a careful consi....