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2009 (5) TMI 88 - CESTAT, AHMEDABADApplication for extension of warehousing period for six months from 29th of November 2001 was also applied for by the appellant on 26-11-2000 but no response was received by them. – applications remained undecided - Department should have taken timely action for accepting/rejecting their application for extension of warehousing period. In my opinion, when there is provision for extension of warehousing period and the appellant applied for extension for warehousing period before expiry of warehousing period, which was not rejected by the Commissioner, it is unjust and improper to hold that warehousing period was expired on 29-11-2001. - the appeal is allowed by way of remand to the original adjudicating authority for assessing the appellant’s duty liability at the rate prevalent on the date of clearance of the goods and after examining the applicability of Notification No. 53/1997-Cus, dt. 3-6-1997.
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