9911796707
TMI Blog2004 (10) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : V.K. Agrawal, Member (T)]. This is an application by M/s. Chennai Petroleum Corpn. Ltd. for waiver of pre-deposit of duty Rs. 95,57,178/- and penalty of Rs. 10 lakhs. 2. Shri B.L. Narasimhan, learned Advocate, submitted that the Petroleum products refined by the Appellants are removed through pipeline for home consumption on payment of duty as also for export under Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the impugned order has demanded the duty on the quantity of HSD used for flushing the pipeline. He, further, submitted that it has not been disputed by the Revenue that HSD used for flushing pipeline has been received back and refined; that in view of this, provisions of Rule 16 of Central Excise Rules, 2002 will be applicable which provides that where any goods on which duty had been paid at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stance in the submission of the learned SDR that the provisions of Rule 16 of the Central Excise Rules, 2002 will not be applicable as initially the goods were not cleared on payment of duty. Accordingly the applicants have not made out a prima facie case for waiver of pre-deposit of the entire amount of duty. We, therefore, direct the applicants to deposit a sum of Rs. 30 lakhs within 6 weeks fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
