2018 (2) TMI 493

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..... espondent. ORDER Per: B. Ravichandran The appeal is against the order dated 29.10.2009 of the Commissioner (Appeals), Central Excise, Chennai. 2. The appellants are 100% EOU engaged in the manufacture of books and publications for industrial purpose. They have after due authorization of procurement Certificate from the jurisdictional Central Excise Officer imported various items without paymen .....

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..... nterpreted the nature of the goods applying ratio which has no relevance to the facts of the present case. Finally, it is contended that the whole proceedings are premature as the goods are very much in the warehouse and are in the custody and supervision of the jurisdictional Central Excise Officer. There can be no demand on the goods which are still lying in the warehouse. There is no ground to .....

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..... etent officer at the port of entry. The same has not been varied by that officer. The goods were in warehouse. In the case of Verifone India Pvt. Ltd. Vs. CC, Bangalore - 2011 (272) ELT 303 (Tri.-Bang.), the Tribunal examining the scope of the very same notification for EOU held that when the goods were in the warehouse without invoking the provisions of Section 72 of the Customs Act, proceedings .....

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