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Indian Oil Corporation Ltd. Versus Commissioner of Central Excise, Goa

2015 (10) TMI 2075 - CESTAT MUMBAI

Duty demand - EOU clearances - Appellants were required to pay duty on clearance from the warehouses at the time of such clearance from the warehouse - Held that:- Regarding the clearance of goods to EOU from the warehouse it is seen that the issue is squarely covered by the decision of Tribunal in the appellants own case (2007 (10) TMI 513 - CESTAT, CHENNAI). In the said decision it has been held that clearances to EOU availing full exemption can be made from stock available in the warehouses e .....

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om duty.

Regarding the interest on duty paid on clearance of goods from the warehouse in subsequent months, it is noticed that both, the decision cited by the revenue and as well as appellants, support the appellants case. In both the decision is it has been held that the clearances from the warehouses after withdrawal of the facility under the Rule 20 will be governed in terms of the rule 8 of Central Excise rules, in so much as the same will be payable on the 5th of next month. Onc .....

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does not change the treatment which has to be given to the goods already cleared in terms said rules and lying in the warehouse. Those goods will continue to be governed by the terms under which the same were cleared from the factory. - Decide din favour of assessee. - APPEAL No.E/564/07 - Final Order No. A/3161/2015-WZB/EB - Dated:- 9-9-2015 - Mr.Anil Choudhary, Member (Judicial) And Mr. Raju, Member (Technical) For the Petitioner : Ms.Padmavati Patil, Advocate For the Respondent : Shri.Ashutos .....

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20was amended on 6.9.2004 and petroleum products, which were hitherto included, were excluded from the benefit of rule 20 of Central Excise rules. When the benefit was withdrawn the appellants had some quantity of petroleum products in the stock and in transit. 2. Subsequent to 6.9.2004, some of this quantity in stock was cleared to various EOU from the warehouses without payment of Central Excise duty against CT3 certificates. The balance quantity was cleared during subsequent months on payme .....

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lying in the warehouses on the midnight of 5th/6th September, 2004. In the circumstances it was held that the goods cannot be cleared to EOU without payment of duty from warehouses on the subsequent date as the duty became due on the date of withdrawal of the facility under rule 20. On this ground interest was also demanded on the material cleared subsequently in later months on payment of duty made at the time of clearance from the warehouses. 3. Learned Counsel for the appellant relied on th .....

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Tribunal in case of HPCL (2010 (262) ELT 842). In the said decision it has been held that in respect of goods lying in stock in warehouses, the duty liability on clearance of the same from the warehouses would be on the same terms which existed at the time of clearance from factory. 4. Learned AR argued that the circular issued by the board is very clear and in terms of the said circular the duty liability on the stocks lying in the warehouses, arises immediately on withdrawal of the facility un .....

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r rule 8 of Central Excise rules in the circumstances. 5. We have gone through the arguments and documents presented before us. Regarding the clearance of goods to EOU from the warehouse it is seen that the issue is squarely covered by the decision of Tribunal in the appellants own case (2008 (230) ELT177). In the said decision it has been held that clearances to EOU availing full exemption can be made from stock available in the warehouses even after withdrawal of facility under rule 20. The de .....

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n subsequent months, it is noticed that both, the decision cited by the revenue and as well as appellants, support the appellants case. In both the decision is it has been held that the clearances from the warehouses after withdrawal of the facility under the Rule 20 will be governed in terms of the rule 8 of Central Excise rules, in so much as the same will be payable on the 5th of next month. Once it is recognised that the duty liability after withdrawal of the benefit of Rule 20 will be gove .....

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