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TMI Blog2007 (10) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... nt’s warehouse should have instantly suffered duty. - E/786/2006/MAS - 1314/2007 - Dated:- 31-10-2007 - S/Shri P.G. Chacko, P. Karthikeyan, JJ. REPRESENTED BY : Shri M.N. Bharati, Advocate, for the Appellant. Shri B.L. Meena, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we think that the appeal itself req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . A part of the stock was cleared subsequently to an EOU, availing exemption under Notification No. 22/2003-C.E. The department took the view that, with the withdrawal of warehousing facility, the stock of petroleum products in the appellant s warehouse should have instantly suffered duty. This view made its way into a show cause notice, which was contested. In adjudication of the dispute, the ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he effect of denying the appellants the benefit of a general exemption Notification. In the present case, the subject goods were in warehouse when the warehousing facility was withdrawn and the goods were subsequently removed to an EOU. This removal was without payment of duty in terms of an exemption Notification, which exempted removal of excisable goods to EOUs from payment of duty. Had there b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case considered by the Bangalore Bench has striking resemblance to the case presently under consideration. The above final order was passed by that Bench on 25-7-2006, more than 10 months ago. Apparently, the department has not obtained stay of operation of that order from the competent appellate Court. In the circumstances, for our reasoning already stated in this order, and in view of the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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