Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (9) TMI 410 - CESTAT, KOLKATAExtension of concessional rate of duty to clearances of petroleum products from specified refineries – Held that:- Notification No.29/02 amended by notification No.34/2002 dated 21-6-2002 is to the effect that petroleum products cleared under bond from any of the specified refineries and received under bond in a warehouse can be cleared on payment of duty at the concessional rate specified in the notification. There is nothing in the notification to deny the exemption if such goods are received under bond in one or more warehouses before they are received in the warehouse from which they are cleared on payment of duty. In the circumstances, we hold that the impugned demand raised for the reason that the LDO removed on payment of duty from the warehouse had not been received directly from the refinery under bond is not sustainable.
|