TMI Blog2007 (10) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... pplied to M/s. Tanir Bavi Power Project was not liable to pay Central Excise Duty as the same was exempted under the said notification. Thereafter, under Circular No. 796/29/2004-CX., dated 4-9-2004 Government of India has withdrawn warehousing facilities w.e.f. 6-9-2004, revenue called upon the respondent to pay duty plus Education Cess by exercising powers under Section 11A and interest under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... angalore. The same was in the warehouse in order to supply the same to Tanir Bavi Power Project without paying the Central Excise Duty in terms of the Notification dated 1-3-2002. Naptha to be supplied to M/s. Tanir Bavi Power Project was not liable to pay Central Excise Duty as the same was exempted under the said notification. Thereafter, under Circular No. 796/29/2004-CX., dated 4-9-2004 Govern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , present appeal is filed under Section 35G of the Central Excise Act, 1944 raising the following substantial question of law : Whether the tribunal was justified in holding that the goods lying in the bonded ware-house as on the mid-night of 5/6-9-2004 was not liable to Central Excise Duty, if supplied to end users on end use exemptions thereafter, even though the warehousing facility was wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... implementation of such end-use exemptions. If any problem is noticed in the administration of end-use exemption, the same may be examined by the Chief Commissioner immediately and the details promptly reported to the Board with suitable suggestions and recommendations including any refund mechanism After careful reading of Para 4 of the Circular it is not in dispute that Naphtha found in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
