9911796707
TMI Blog2004 (6) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the order passed by Commissioner of Customs (Appeals) on 19-4-2003. We heard Shri B.N. Pal, Advocate for the appellant and Shri. T.K. Kar, SDR for the Revenue. Issue in the present appeal relates to the applicability of rate of duty in respect of clearance of various goods under the provisions of Section 68 of the Customs Act and admissibility of refund claimed by the appellant. The facts i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-2002. So the rate of duty applicable in the present case is, as notified by Notification No. 21/02 dated 1-3-2002 when the warehouse goods were removed from warehouse. He relied upon the orders rendered in 2002 (144) E.L.T. 150 (Tri. - Bang.) and 2002 (148) E.L.T. 1243 (Tri. - Kolkata). He prays that the rate of duty is applicable on the date the goods were actually removed and for this no forma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .L.T. 256. 3. In the present case the bill of entry was presented on 30-1-2002. The duty was assessed on very day amounting to Rs. 4,00,42,110/- and the duty was paid by the appellant on 11-2-2002. The main contention of the appellant is what duty could be imposed in the facts and circumstances of the present case. It is admitted fact that the goods of appellant with the duty were cleared or paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of warehouse and keys of the godown were also handed over to the appellant simultaneously, as a result of which though the goods remained in the said godown but not as a warehouse, instead it was treated to be a private godown of the appellant, and it was allowed to remove the goods without payment of any duty. Similar view has been taken by Hon'ble High Court of Orissa in case of Orissa Cement L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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