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TMI Blog2011 (4) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... hat such HSD oil stand utilized for the purposes other than one declared by 100% EOU - the issue is no more res integra and Larger Bench of the Tribunal in the case of M/s Paras Fab International Vs. CCE Kandla [2010 -TMI - 77759 - CESTAT, NEW DELHI], has held that the entire premises of 100% EOU has to be treated as warehouse and the goods directly imported into the EOU premises and manufacturin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the respondents. 2. A short question required to be decided in the present appeal is as to whether the HSD Oil imported by the respondent, who is a 100% EOU, was required to discharge the Additional Customs Duty (HSD) @ Rs.1/- per litre introduced in Budget 1999, which was subsequently enhanced to Rs.1.50 per litre in Budget 2003. The proceedings were initiated against the respondent for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han one declared by 100% EOU. 4. Though the learned SDR appearing for the Revenue reiterates the grounds of appeal adopted by the Revenue in their appeal memo, we find that the issue is no more res integra and Larger Bench of the Tribunal in the case of M/s Paras Fab International Vs. CCE Kandla as reported in 2010 (256) ELT 556 (Tri-LB), has held that the entire premises of 100% EOU has to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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