9911796707
TMI Blog2004 (8) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... - and penalty of equal amount confirmed against M/s. Aegis Chemical Industries Ltd. and penalties of Rs. 3,00,000/- and Rs. 2,00,000/- imposed on Shri S.K. Hazra, Director of M/s. Hindustan Aegis LPG Bottling Company Ltd. and Shri Pradeep N. Das, Authorized Signatory of M/s. Hindustan Aegis LPG Bottling Company Ltd. and General Manager of M/s. Aegis Chemical Industries Ltd. arise out of the order of Commissioner of Central Excise, Mumbai. Duty demands have been confirmed in respect of clearances of LPG Mix made by M/s. Hindustan Aegis LPG Bottling Company Limited during the period 22-12-1999 to 7-8-2000 and by M/s. Aegis Chemicals Industries Ltd. during the period 7-8-2000 to 27-2-2002. 2. The demands arise as a result of holding that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived the bulk storage installation through pipeline, although subsequently the notice alleges that butane and propane were mixed either at the discharge manifold or in shore tanks T 101 to produce commercial LPG mixture. We note that the orders were placed on foreign suppliers for LPG Mix and/or Propane; Bills of lading and other documents clearly described the goods as LPG Mix and/or Propane; Foreign suppliers invoice also describes the goods as above, that the contracts were for LPG Mix on DES basis (Delivered Ex-ship basis), that the contract specifically stated that the mixing of the gases was required to be done by the shipper before discharge of the cargo from the ship s discharge manifold. The admitted position is that prior to 22-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue. Further the fact that LPG was received in the shore tank is prima facie confirmed by the report of the surveyors M/s. SGS and the shipping agents M/s. Admiralty Marine Services. The applicants have also relied on evidence in the form of affidavit of Captain Kowshik Kuchroo having considerable experience in LPG operations, that mixing of the two gases is undertaken in the vessel itself during the course of voyage up to berthing and statement of master of one vessel that mixing of the cargo is done during the course of the voyage in accordance with the instructions of the shipper. The certificate dated 18-11-2002 issued by Naftomar Shipping and Trading Company who are largest supplier of LPG to India also prima facie confirms the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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