2007 (5) TMI 497

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..... . [Order].  This appeal arises from Order-in-Original No. 22/05  dated 21-10-2005 by which the Commissioner has rejected the plea of the appellant for remission of duty on 8585.50 Kgs of instant coffee powder which was removed from job workers premises to the appellants factory under bond. The appellants had removed the raw material to the job worker for certain processes. After proce .....

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.....     Pravara SSK Ltd. v. CCE, Aurangabad - 1998 (103) E.L.T. 414 (T) (2)     Deepak Tandon v. CCE, Bhubaneshwar - 2000 (126) E.L.T. 1079 (T) (3)     Shreeram SSK Ltd. v. CCE & C, Nagpur - 2001 (133) E.L.T. 621 (T) Mum) (4)     Hindustan Lever Ltd. v. CCE, Bangalore - 2001 (138) E.L.T. 787 (Tri.- Bang.) (5)  &nb .....

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..... er has relied on the following two judgments. (1)     M/s Hind Nippon Rural Indus (P) Ltd. v. CCE, Bangalore - 2004 (167) E.L.T. 414 (Tri.-Bang.) (2)     Siraj Sons, Bombay v. CCE, Bombay-I - 1988 (35) E.L.T. 597 (T) We find that both the rulings do not apply to the facts of the present case as in those cases, the goods have been removed finally after dis .....

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