9911796707
TMI Blog2006 (12) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... eived by the applicant from Public Sector Undertakings, i.e. IOCL, BPCL, HPCL for marketing kerosene oil, sold by the applicant/appellant to them as per the directive of Ministry of Petroleum. 3. In respect of appeal No. E/77/06 the issue involved is the same as in E/76/06 but a small portion of the demand is for of non-production of evidence of payment of duty by the oil companies on the goods cleared in-bond for further sale. 4. It is the submission of the learned Counsel, appearing on behalf of the appellant that as regard the issue of including the amount of compensation received by the applicant from Oil Pool Account through Public Sector Undertakings is squarely covered by the decision of the Division Bench of the Tribunal in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng more than those. The Oil Coordination Committee has directed the manufacturers of SKO and LPG to clear the goods at a particular price and the difference between the price on which excise duty is paid and the actual realization, the applicants are paid/compensation from Oil Pool Account by the Government. The mechanism of payment of this compensation, to the appellants is through Public Sector Undertakings, who do the marketing these products. We find that an identical issue has been decided by the Coordinate Bench of this Tribunal at Bangalore in the case of Mangalore Refinery and Petrochemicals Ltd. v. CCE, Mangalore (Final Order No. 1893/06 and Stay Order No. 1293/06 dated 10-11-2006 wherein Coordinate Bench has held as under :- 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Board Circular and the citations, the impugned order is set aside and appeal allowed with consequential relief if any. 4.2 Respectfully following the ratio of the above noted judgments, we are of the considered opinion that the stay application and appeal are required to be allowed with consequential relief, if any, Ordered accordingly. It is noticed that if the Public Sector Undertakings (PSUs) who are on the same footing when they clear the goods i.e. SKO and LPG as a refinery to another public sector undertaking as a marketing concern the mechanism of payment is the same as is being adopted by the current applicants. 7. We find that the current applicants cannot be put in a disadvantageous position on the same issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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