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TMI Blog2008 (9) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... without payment of duty against CT. 3 Certificate in terms of exemption provided under Notification 22/2003-C.E. dated 31-3-2003 were shifted and found installed in the STP unit located at the sixth floor i.e. outside the bonded premises of this unit – Held that - when the different EOU units STPI and EHTP are under the control of the same managements, demand is not justified - A very harsh measur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 45 Residence Road, Bangalore. They have also another unit under the STPI Scheme, which is housed in the sixth floor of the same building. Both EHTP and STPI unit are separately licensed under the provisions of Section 58 of the Customs Act, 1962 as Private Bonded Warehouse and also possess the Inbond Manufacturing sanction order issued under Section 65 of the Customs Act. 5. During the Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter going through the records of the case came to the conclusion that there is only a procedural lapse in not taking the permission from the competent authority. Therefore, he set aside the demand of duty. However, since there was a procedural infraction, he informed the same to the respondent during the course of the personal hearing and imposed penalty of Rs. 10,000/- only on the appellants und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ol of the same managements. Sometime it is very necessary to utilize the resources in an optimum manner. Therefore, there would be occasions for using some of the goods from one unit to another unit by shifting the same. Hence, such action should not be viewed very seriously. At the most, it should be regularized ex post facto. A very harsh measure is not at all needed. In these circumstances, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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