TMI Blog2015 (10) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/4/2015 - Dated:- 9-4-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Assessee : Shri K Shivkumar, Authorised Representative For The Revenue : Shri J C Patel, Advocate, Ms Shilpa Balani, Advocate Per : Mr.P.K. Das, After hearing both the sides and on perusal of records, we find that the issue involved in this case is whether the respondent a100% EOU at the material time, are required to pay NCCD @ ₹ 50/- per MT under Section 134 of Finance Act 2003, at the time of importation of the Crude Oil on the ground that the said NCCD has not been exempted by Notification No. 52/2003 dtd 31.3.2003. 2. By the impugned order, the Commissioner (Appeal) set aside the adjudication order following the decision of the L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision, the Tribunal took into consideration the fact that the entire premises of an 100% EOU is licensed as private bonded warehouse under Section 58 of the Customs Act, 1962. The imported goods are required to be imported directly to such premises and a manufacturing is required to be done within the bonded premises. By taking note of the provisions of Customs Act as also the Customs Manual, it was observed that neither speaks of any requirement to pay any duty on the warehoused goods which are used for manufacture in bond nor it require filing of any ex-bond bill of entry at that stage. Sections 68 of the Customs Act, dealing with clearance of the warehoused goods for home consumption require filing of ex-bond bill of entry for payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... warehoused goods for home consumption. To arrive at the decision other than the one declared by the Larger Bench, would amount to sitting in the appeal over the Larger Bench judgment, which is not permissible under the law. As a division bench we feel bound by the law declared by the Larger Bench. By following the law declared by the Larger Bench decision in the case of Paras Fab International that 100% EOU is not required to discharge any duty liability in respect of the imported goods warehoused in their premises and used for the purpose of manufacturing in-bond, we hold that respondents were not required to pay any NCCD, Education Cess and SHE Cess. As such, on this point also the appeals filed by the Revenue are to be rejected. We order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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