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TMI Blog2010 (12) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... f sponsoring authority. goods warehoused for manufacture in bond. At the time of issue of show-cause notice in 1998, the goods were lying in the warehouse - Held that:- Demand cannot be raised on warehoused goods unless they are removed from the warehouse. These were de-bonded in 2002. There is no proposal in the show-cause notice to invoke the provisions of Section 72 of the Customs Act invoked b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order affirmed the order of the original authority. In the impugned order, the Commissioner (Appeals) found that in an earlier round of adjudication, the Tribunal had held that the goods involved were capital goods and they could not be denied the benefit of the Notifications. However, the Commissioner found that the impugned goods were various distinct equipments which had apparently not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bang.)]. (ii) The CEGAT could not make out entirely a new case against the parties as held in Gujarat State Fertilizers Co. v. CCE [1997 (91) E.L.T. 3 (S.C.)]. (iii) The Tribunal could not sustain a case of Revenue against the assessee on a new ground not raised by the Revenue either in the show-cause notice or in the order as held in Saci Allied Products Ltd. v. CCE [2005 (183) E.L.T. 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 195) E.L.T. 86 (Tri.-Bang.)]. 3. We have heard both sides. We find that the impugned goods had been assessed to duty at the time of import in terms of Notification No. 13/81-Cus., dated 9-2-1981 and 123/81-C.E., dated 2-6-1981 on the strength of appropriate certificate of sponsoring authority. These goods had been warehoused for manufacture in bond. At the time of issue of show-cause notice in 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arehoused goods till the goods are de-bonded. The authorities have obviously not taken clearance from the Development Commissioner before issuing show-cause notice to demand exemption availed on the goods imported by the E.O.U. In the circumstances, we vacate the demand and allow this appeal. (Operative portion of the order was pronounced in the open court on completion of hearing on 23-6-2010) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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