2008 (4) TMI 584

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..... er : Jyoti Balasundaram, Vice-President]. The brief facts of the case are that the appellants herein are engaged in the storage/manufacture of petroleum products falling under Chapter 27 and 38 of the first Schedule to the C.E.T.A., 1985. They cleared 1848 kilolitres of furnace oil falling under C.E.T.A sub-heading 27-10-90 to M/s. Uniworth Textiles Limited (a 100% EOU.) under AR 3A without .....

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..... f non-compliance with the statutory requirement of Section 35F of the Act. Hence this appeal. 2. We have heard both sides. We find that show cause notice No. V(Ch.51)15-28/R.IV/R-Ware/2001 Adjn dated 2-8-2001 demanding duty of Rs. 23,68,218/- was also issued to the 100% EOU for recovery of duty on furnace oil supplied to them against CT3 certificate by the present appellants and that notice was .....

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