9911796707
TMI Blog2009 (11) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... ases there is no quantified demand of duty or penalty (Appeal No. E/268/2008 of M/s. BPCL). The stay application filed in this appeal is, therefore, dismissed. In all other cases, the Commissioner has confirmed demands of duty against the companies and imposed penalties on them. 2. After examining the records and hearing both sides we have found a common issue in these cases. The appellants, manufacturers of petroleum products, supplied HSD oil to the Indian Navy, during the relevant periods of disputes, for use by the latter on board their vessels. This supply was effected through pipelines installed and maintained by another oil company, namely, M/s. IOCL. The Indian Navy placed purchase orders on M/s. IOCL and the latter, in turn, place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etween the goods supplied and the one received on Board the vessels of the Indian Navy Coast Guard/should be established. Learned Counsel for the appellants have relied on this circular and also case law including the afore-cited decision. On the other hand, learned JCDR submits that the binding case law on the point is Leader Engineering Works v. Commissioner of Central Excise 2007 (212) E.L.T. 168 (S.C.) wherein the benefit of Notification No. 64/95-C.E. was denied to the assessee on the ground that the subject goods were not supplied directly to the Indian Navy but indirectly through certain ship builders. He has also claimed support from Stay Order No. 339/09, dated 28-8-2009 [2009 (248) E.L.T. 577 (Tribunal)] passed by this Bench in ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rict interpretation of the notification that this Bench directed pre-deposit in HPCL's case on an earlier occasion. Learned counsel has submitted that when a similar order was issued by this Bench in favour of M/s. HPCL and BPCL, both of them filed writ petitions and obtained favourable orders of the Hon'ble High Court wherein pre-deposit was substituted with bond. These orders of the Hon'ble High Courts are also available on record. In an overall view, we are inclined to grant waiver of pre-deposit and stay of recovery subject to the condition that the appellants produce bonds covering the entire duty liability. These bonds shall be duly executed and produced before the jurisdictional Assistant Commissioner within a period of 4 weeks and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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