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2018 (10) TMI 1464 - AT - Central Excise100% EOU - private bonded warehouse - application for de-bonding of indigenous capital goods and raw materials - extension of Warehousing period - Circular No.7/2005-Cus. dated 14.2.2005 - Held that:- Once the warehousing license of the appellant is renewed up to 2014 as shown by the appellants, then consequently as per the Circular, bonded warehousing period has automatically renewed up to 5.7.2014 and at the time of de-bonding, both the licenses were valid and in existence and therefore, demanding the duty and imposing penalty is not sustainable in law - appeal allowed - decided in favor of appellant.
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