2005 (11) TMI 99

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....BR/43/M-IV/2005 dt. 31-3-2005, passed by the Commissioner of Central Excise (Appeals), Mumbai. 2.1 Briefly stated the facts of the case are that M/s. I.O.C. Ltd., (the applicant), have a bonded warehouse holding Regd. No. AAA CI1681 GXM 072 for the receipt and storage of Aviation Turbine Fuel, A.T.F. falling under Ch. 2710.90 of Central Excise Tariff Act, 1985 and the A.T.F. is being supplied f....

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....de Order-in-Original No. KIII/10/2004-05. 3. The appeal filed against the above order was rejected by the Commissioner (Appeals), without any relief to the applicants. 4. In the Revision Application the applicant made following main pleadings:- (i)      That in the case of Alstom Ltd., 2004 (168) E.L.T. 511 (T), Hon'ble Tribunal, after having distinguished the lar....

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....ising out such claims, the applicants place reliance on the following judgments. (a)      2001 (129) E.L.T. 44 (Mad.) (b)      1998 (102) E.L.T. 463 (T) = 1997 (20) R.L.T. 443 (T) (c)      2002 (150) E.L.T. 659 (T) (d)     2001 (135) E.L.T. 558 (T) (iv)   That the applicants say ....

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....s judgments. Govt. notes that as per facts on record the applicants have supplied ATF on payment of Central Excise duty to Royal Nepal Airlines during the period 22-4-2002 to 31-10-2002, and the applicants are eligible to claim rebate of Central Excise duty paid on the impugned goods exported as stores for consumption on board an Aircrafts on foreign run in terms of Notification No. 40/2001-C.E.(N....