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TMI Blog2012 (4) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... EVENUE Per Shri S.K.Gaule Heard both sides. 2. The Appellant filed this Appeal against the Order-in-Original No.01/COMMR/ADJ/CE/SLG/2006 dated 16.02.06 whereby learned Commissioner has confirmed the demand of duty amounting to Rs.51,06,512/- along with interest, and imposed a penalty of equal amount under Section 11AC of the Central Excise Act 1944, while denying the benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the benefit, they were required to pay duty at the time of transferring the goods from Siliguri, they had ultimately paid the full duty at Siliguri. The contention of the Counsel appearing for the Appellant is that the other connected appeal filed by them on the same issue had already been decided in their favour, vide this Tribunal s Order No.A-301/KOL/2011 dated 14.09.11. 4. Learned AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from refinery. We find that the decision of the Tribunal relied upon by the learned Counsel is squarely applicable to the facts of the present case and for ready reference we reproduce paragraphs 3 & 4 of the decision of the Tribunal cited above. 3. We have carefully considered the facts of the case and the submissions made by both sides. The Notification No.29/2002, dated 13-5-2002 origi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this notification." [Notification No.34/2002-C.E., dated 21-6-2002] 4. We find that the notification as amended is to the effect that petroleum products cleared under bond from any of the specified refineries and received under bond in a warehouse can be cleared on payment of duty at the concessional rate specified in the notification. The obvious intention is to allow exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X
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