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2011 (11) TMI 580 - ANDHRA PRADESH HIGH COURTViolation of Notification No. 22/2003-Central Excise, dated 31-3-2003 - Clearance of goods from bonded warehouse - Held that:- There is no revenue loss caused to the appellant inasmuch as, as on date the facts are not very clear. The question of revenue loss would arise only if the assessee had either not sent back the goods to the original manufacturer/supplier or had not received the replacement goods for the non-duty paid stock. while there may perhaps be a technical violation of the notification inasmuch as the goods were taken out of the bonded warehouse without payment of excise duty, but there was no clearance of the goods in the sense that they were put into the market. In any case, even if there is a technical violation of the notification, since there is no revenue loss as at present advised, we do not see any reason to entertain this appeal - no substantial question of law arises in this regard, particularly since the facts of the case have not yet been determined finally by the authorities and the matter pertains only to an order of remand to determine the facts. Decided against Revenue.
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