2006 (6) TMI 366

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Appellant. Shri R.K. Singla, Jt. CDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. The appellants are required to pre-deposit a sum of Rs. 6,69,61,181/- in terms of the impugned order. The appellants were required to pay Cess @ Rs. 900/- per M.T for Ravva Field under Section 15(2) of the Oil Industry (Development) Act, 1974 as Cess on the petroleum products produce .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... missioner which has also been relied on in the Order-in-Original and the show cause notice. However, the Commissioner has not agreed with their contention. The second contention raised was that this amount which was realized was only a deposit and cannot be considered as duty. This has also not been accepted. 2. We have heard the learned Sr. Advocate and the learned Jt. CDR in the matter. 3. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ve strong case on merit and the adjusted amount is already with the Government, therefore the question of pre-deposit does not arise. 4. The learned Jt. CDR re-iterated t he Commissioner s plea. 5. On a careful consideration of the matter, we notice that in any case, the excess deposit is already with the Government. Therefore, calling upon to pre-deposit the amount again will cause severe fin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X