ORDER

Heard the learned counsel for the parties.

2. Being aggrieved and dissatisfied by the judgments and orders dated 9th May, 2000 and 10th August, 2000 in Appeal No.C/1663/92-B passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, the assessee has preferred these appeals. Learned Counsel for the appellant, apart from other contentions, submitted that in view of the circular dated 12.7.89 issued by the Central Board of Excise and Customs it would not lie in the mouth of the respondent that there would be deemed removal from the warehouse on the date when the period of warehousing was over. It is his contention that in view of the aforesaid circular and the decision rendered by this Court in Paper Products Ltd. v. Commissioner of Central Excise, 1999 (112) E.L.T. 765 the judgments and orders passed by the Tribunal require to be set aside.

3. Admittedly in the present appeals, goods were sent to the bonded warehouse on 3.9.1991 for a period of three months, so the period of bonded warehouse was to expire on 2.12.1991. It is the contention of the assessee that it sought extension of period by filing application on 18th November, 1991. That application was deem