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2014 (9) TMI 23 - CESTAT BANGALORE100% EOU - import of 500 Kgs of Solenesol and 20 Kgs. of Octacosanol without payment of duty - Notification No.52/2003-Cus dated 31.3.2003 - Appellant did not utilized the material for 3 years nor did they clear it on payment of duty and nor they obtained extension of warehousing period in respect of these two inputs - Held that:- No doubt, the application was made much after the period was over, yet, once the application was made, a formal decision should have been taken and communicated to the assessee. We also find that even the CBEC Circular had observed that such applications for extension of warehousing period could be made even after the warehousing period is over - passing of the order-in-original without waiting for a decision and without taking a decision on the application made by the appellant was unfair and cannot be justified. Accordingly, we set aside the impugned order and remand the matter to the first adjudicating authority with a direction to consider the issue after the application made by the appellant for extension of warehousing period is decided. - Decided in favour of assessee.
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