9911796707
TMI Blog2011 (9) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... (A.R.) for the Respondent (s) Per Shri B.S.V.Murthy. 1. Notification No.29/02-CH allow exemption of duties of excise in excess of the amount calculated at 50% in the case of petroleum products cleared from Bongaigaon Refinery and Petrochemical (B.R.P.L.) and others specified in the Notification. B.R.P.L. cleared L.D.O. under bond to the Siliguri terminal from where the same was sent under bond t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d only on the ground that L.D.O. was not received by Budge Budge terminal directly from the refinery. He submits that the very same issue had come up before the Tribunal in their own case and Tribunal in their decision reported in 2010 (251) E.L.T. 121 (Tri.-Bang.) held that benefit of exemption Notification is available even when the clearance is made from a bonded warehouse and even when t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification shall also be available on the said goods if such goods are removed under bond, without payment of the duties of excise specified in column (2) of the said Table, from any of the refineries specified against clauses (a) to (d), to a warehouse and subsequently removed from the said warehouse on payment of fifty percent of such duties. (2) This Explanation shall have effect as if it had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of duty from the warehouse had not been received directly from the refinery under bond is not sustainable. 4. We also hold that there is nothing in the Notification to deny the exemption if the goods are received under bond in one or more warehouse before they were received in Budge Budge Warehouse. Accordingly we set aside the impugned order and allow the Appeal with consequential relief t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
