TMI Blog2015 (10) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia Limited Vs. CCE- Indore reported in [2007 (10) TMI 482 - CESTAT, NEW DELHI] and also by Larger Bench Judgment in the case of Paras Feb International Vs. Commissioner of Central Excise Kandla reported in [2010 (6) TMI 184 - CESTAT, NEW DELHI] - Decided against Revenue. - E/CO/221-222/2006, Appeal No. E/2715-2716/2006-EX (DB) - FINAL ORDER NOS. 51992-51993/2015 - Dated:- 11-5-2015 - Rakesh Kumar, Member (T) And S K Mohanty, Member (J) For the Appellant : Shri R K Grover, DR For the Respondent : Shri R Santhanam, Adv ORDER Per Rakesh Kumar The facts leading to filing of these appeals by the Revenue are, in brief, as under: 1.1 The Respondent are 100 per cent EOU engaged in manufacture of cotton yarn in their fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The respondent had procured the HSD, in question, from the bonded warehouse of M/s. ESSAR oil without payment of duty. The Department was of the view that since the HSD procured by the respondent was not exempt Under section 116 of the Finance Act, 1999 as amended by section 168 of the Finance Act, 2003, differential duty totalling ₹ 11,37,864/- would be recoverable from the respondent. It is on this basis that after issue of show cause notice, the Joint Commissioner by two separate orders confirmed the total duty demand of ₹ 11,37,864/- against the Respondent along with interest on it under section 28AB and imposed penalty of equal amount on them under section 114A of Customs Act, 1962. On appeals being filed to the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elies upon the para 34 of Chapter 3 titled procedure for clearance for imported and exported goods in the CBEC's Custom Manual of Instructions issued on 4/9/2001; that according to this circular, in case of the goods cleared for warehousing, the duty is payable at the time of ex-bond clearance of the goods at the rate of duty applicable at the time of ex-bond clearance, that since it is the respondent who had procured the goods from bonded warehouse of M/s. ESSAR Oils under ex-bond bill of entry, it is the respondent who will be liable to pay additional duty payable under section 116 of the Finance Act, 1999 read with section 168 of the Finance Act, 2003. He, therefore, pleaded that impugned order is not correct. 4. Shri R. Santhan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have considered the submissions from both the sides and perused the records. 6. In this case, the respondent had procured the HSD from ESSAR Oil under ex-bond bill of entry filed by ESSAR oil during period from February, 2004 to July, 2004. The respondent had procured this HSD without payment of duty in terms of notification no. 52/03CE. The department's contention is that the additional custom duty leviable under section 116 of the Finance Act, 1999 read with section 168 of the Finance Act, 2003 is not exempt under notification no. 52/03. But instead of demanding this duty from ESSAR oil, show cause notice has been issued on 17/10/2005 to the respondent for demand of this duty. The show cause notice has been issued by invoking exten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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