2013 (12) TMI 762

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..... that there is sale of Superior Kerosene Oil (SKO) to Railways and Air Force/Defence. In our considered view this Notification cannot be pressed into service by the learned Sr. Counsel for the prima facie view that has to be taken for waiver of pre-deposit of the amount involved. At the same time we are of the considered view that the demand of duty on sale through Public Distribution System beyond .....

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..... 2. The issue involved in this case is regarding differential duty to be paid on the Superior Kerosene Oil (SKO) imported by the Appellant and supplied to (A) Railways, (B) Air Force/Defence, (C) PDS Dealer above the quota. 3. Learned Counsel draws our attention to Notification No. 23/98-Cus., dated 2-6-1998 and specifically to Sl. No. 25 of the said Notification and submits that the Superior .....

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..... amount involved. 4. Heard the learned Departmental Representative who reiterates the findings of the lower authorities. 5. On careful consideration of the submission made by the Learned Sr. Counsel and the JDR we find that Notification No. 23/98-Cus. gives exemption only to the Superior Kerosene Oil (SKO) if it is for sale through Public Distribution System. On perusal of all the records we f .....

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