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2008 (12) TMI 154 - CESTAT NEW DELHIEOU – jurisdiction for raising demand for short levy will be with the proper officer having jurisdiction over the E.O.U. and not the Custom House where the goods were assessed on an into bond Bill of Entry for the purpose of being warehoused – matter referred to Larger Bench (LB) to answer the following questions (a) Whether the entire premises of 100% EOU should be treated as a warehouse? (b) Whether the imported goods warehoused in the premises of 100% EOU is to be held to have been removed from the ware house before the same is issued for manufacture/production/processing by the 100% EOU? (c) Whether issue for use by 100% EOU would amount to clearance for home consumption? (d) Whether non-filing of ex-bond bill of entry before using the goods by the 100% EOU makes the goods as not cleared for home consumption? (e) Whether, the decision of the Tribunal in the case STI India Ltd. cited supra enunciates correct position of law?
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