2009 (2) TMI 183
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....ctivities were exempt from payment of duties of customs during the material period. Certain inputs which were imported by the appellants in the month of August 1998 and used in the manufacture of Pour Point Depressant within their private bonded warehouse for supply to ONGC for the latter's oil exploration and exploitation activities were covered by the relevant exemption Notifications [Notifications 11/97-Cus. and 16/2000-Cus. (as amended)]. The manufacturing activity used to be undertaken pursuant to purchase orders of M/s. ONGC. Out of a consignment of raw materials received under into-bond Bill of Entry No. 2504 dated 27-8-1998, a quantity of 2624 kgs of materials warehoused by the appellant could not be consumed in the manufacture of P....
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....hat the appellants had not sought extension of the warehousing period and also had not challenged the assessment of the ex-bond Bill of Entry. According to them, in the absence of purchase order from ONGC, there was no justifiable reason for them to apply for extension of warehousing period. It has been further argued that the question of going in appeal against the assessment did Snot arise at that point of time as there was no valid reason then to dispute the correctness of the duty amount assessed. It is pointed out that, as the material was lying in stock unutilized on the date of final assessment, there was no room for dispute regarding assessment at that time. The ld. Consultant has argued that, where there was no lis between the asse....
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....und claim was not maintainable unless the assessment order pursuant to which duty was paid was challenged and modified/set aside. 4. We have considered the submissions, 2624 kgs of imported raw materials which were warehoused for consumption in the manufacture of Pour Point Depressant in their bonded warehouse could not be so consumed within the warehousing period for want of purchase order from M/s. ONGC. The warehousing period expired in October 1999 and the raw materials remained in the warehouse without being consumed in the manufacture of Pour Point Depressant. Ex-bond Bill of Entry for home consumption in respect of the goods was filed by the party on 4-1-2001, the same was assessed by the Deputy Commissioner of Customs under Section....
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....erent. All their past clearances of raw materials for home consumption were made without payment of duty under ex-bond Bills of Entry within the warehousing period and the materials so cleared were consumed in the manufacture of Pour Point Depressant which was supplied to ONGC. Apparently, M/s. ONGC were the only purchasers of Pour Point Depressant from the assessee. The assessee was anticipating purchase orders for the goods to be manufactured out of the raw materials which remained in warehouse in October 1999. In the circumstances, they ought to have got extension of warehousing period, but they did not choose to do so. The raw materials, which remained in the warehouse beyond the date of expiry of the warehousing period were, undisputed....