1982 (1) TMI 193

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..... missions made at the time of personal hearing and the further submissions sent after the hearing. 2. The facts of the case are that the petitioners cleared blended and compounded lubricating oils, falling under Tariff Item 11-B, Central Excise Tariff in bulk to their depots/installations in and outside Bombay after payment of duty on the basis of the approved price lists. At the depots/installa .....

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..... tions. They have further stated that there were some sales in bulk at Bombay where their factory is located and have filed specimen copies of invoices in support of this contentions. They have also stated that the total sales in bulk were more than the sales in repacked containers. Lastly, they have contended that the demands were not valid and time barred. 4. Government find considerable force .....

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..... e invoices filed by them, the goods in question cleared in bulk after paying duty on the value applicable to bulk clearances are not in the Government s view liable to any further differential duty on account of their being repacked at the destination after clearance i.e. after they are out of Central Excise Control on payment of duty. 5. In view of the above Government allow the revision appli .....

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