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TMI Blog2008 (9) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Advocate and G. Venkatesh, the learned Consultant appeared on behalf of the Party and Smt. Joy Kumari Chander, the learned JCDR, appeared for Revenue. Party s appeal : 4. The appellant-M/s. Hindustan Petroleum Corporation Ltd. is a PSU Unit. They have obtained clearance from the Committee of Secretaries to pursue the appeal. The issue lies within a narrow compass. The appellants M/s. Hindustan Petroleum Corporation Ltd., have got a Refinery in Visakhapatnam. They clear petroleum products from the Refinery. In the case at hand, the facts are that the appellants cleared Bitumen by availing the benefit of Notification No. 108/95-C.E. dated 28-8-1995 without payment of duty for Projects funded by World Bank. Revenue proceeded against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntersigned by the Principal Secretary to the Government. They have also alleged suppression of facts invoking the longer period. 5. We have gone through the entire records. In our view, the whole Show Cause Notice has been issued on frivolous grounds. It is very clear from the records that there is no physical movement of Bitumen from the Refinery to the Visakha Terminal. The Terminal has been established only for handling the marketing activities of Visakha Refinery and the Terminal is issuing invoices. Physically, the goods do not move from the Refinery to the Terminal. This is very clear from the reply and also the documents produced by the appellants. In fact, before every clearance, they are intimating the jurisdictional Range Office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... buyers. This finding of the Commissioner is without any basis. This is a case where the Notification benefit is being denied to a Public Sector Undertaking on very frivolous grounds. Moreover there is absolutely no justification in invoking the longer period. It is to be borne in mind that the appellants are a Public Sector Undertaking and the prices of the petroleum products were governed during the relevant period under the Administrative Price Mechanism. In these circumstances, there cannot be any motive for the Public Sector Undertaking to evade Central Excise Duty or to suppress facts with an intention to evade Central Excise Duty. The impugned order has no merits. Therefore, we hold that the appellants are rightly entitled for the be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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