2014 (10) TMI 120

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..... duty on the clearance of the goods. With regard to BPT pipeline, the demand has been confirmed on the basis of presumption and assumption. As in the earlier round of litigation, unconditional waiver has been granted by this Tribunal [2012 (3) TMI 364 - CESTAT MUMBAI], thus, we grant waiver of pre-deposit of the entire amount of duty, interest and penalty and stay recovery thereof during the penden .....

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..... ingly, an impugned order was passed. 2. Heard both sides. 3. The contention of the applicant is that Pir-Pau pipeline is within their refinery premises and whatever finished products on the pipeline were cleared by paying duty at the time of clearance. 3.1 With regard to the BPT pipeline, the contention of the applicant is that the pipeline does not belong to them and the pipeline was use .....

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..... submissions made by both the sides. 6. Prima facie we are of the view that the Pir-Pau pipeline belongs to the applicant as contended by them and they are paying duty on the clearance of the goods. With regard to BPT pipeline, the demand has been confirmed on the basis of presumption and assumption. As in the earlier round of litigation, unconditional waiver has been granted by this Tribunal 2 .....

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