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TMI Blog2012 (4) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... etroleum products cleared under bond from any of the specified refineries and received under bond in a warehouse can be cleared on payment of duty at the concessional rate specified in the notification - nothing in the Notification to deny the exemption if the goods are received under bond in one or more warehouse before they were received in Budge Warehouse. Accordingly we set aside the impugned order and allow the Appeal with consequential relief to the Appellants - E/A/278/2006 - - - Dated:- 5-3-2012 - SHRI S.K.GAULE, DR. D.M.MISRA, JJ. SHRI BISWAJIT MUKHERJEE, ADVOCATE FOR THE APPELLANT(S) SHRI S.CHAKRABORTY, A.R. (ASSTT. COMMR.) FOR THE REVENUE Per Shri S.K.Gaule Heard both sides. 2. The Appellant filed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Revenue reiterated the findings of the lower Adjudicating Authority. 5. We find that this Tribunal vide the Order dated 14.09.11(supra) had decided this issue in favour of the Appellant. The relevant portion of the Order is reproduced hereunder:- 3. Learned Counsel on behalf of the Appellants submitted that exemption has been denied only on the ground that L.D.O. was not received by Budge Budge terminal directly from the refinery. He submits that the very same issue had come up before the Tribunal in their own case and Tribunal in their decision reported in 2010 (251) E.L.T. 121 (Tri.-Bang.) held that benefit of exemption Notification is available even when the clearance is made from a bonded warehouse and even when the ware ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n payment of duty at the concessional rate specified in the notification. The obvious intention is to allow exemption to petroleum products originating from the north-eastern refineries. We do not find anything in the notification to deny the exemption if such goods are received under bond in one or more warehouses before they are received in the warehouse from which they are cleared on payment of duty. In the circumstances, we hold that the impugned demand raised for the reason that the LDO removed on payment of duty from the warehouse had not been received directly from the refinery under bond is not sustainable. 4. We also hold that there is nothing in the Notification to deny the exemption if the goods are received under bond in one ..... X X X X Extracts X X X X X X X X Extracts X X X X
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