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2009 (8) TMI 550 - CESTAT, BANGALOREPetroleum Product- Notification No. 29/2002-C.E. amended by Notification No. 34/2002-C.E. dated 21.06.2002- Benefit of Notification No. 29/2002-C.E. denied to LDO cleared by assessee from warehouse as not received directly there from the refinery under bond. Explanation inserted by Notification No. 34/2002-C.E. to the effect that petroleum products cleared under bond from specified refineries in a warehouse can be cleared at concessional rate. Intention is to allow exemption to petroleum products originating from north eastern refineries. Nothing in Notification to deny exemption if goods received under bond in one or more warehouses from where cleared on payment of duty. object of notification be defeated if given interpretation, as adopted by Revenue accepted.
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