9911796707
TMI Blog2006 (9) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : S.S. Sekhon, Member (T)]. - Heard both sides. 2. The appellant is a Public Sector Undertaking and are in appeal against the order dated 23-1-2002 confirming a demand of duty and imposing penalties and interest and ordering appropriation of a deposit. 3. The appellants have a factory at Kolkata and are clearing lubricating oil in bulk as well as in smaller quantities in different s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice was issued in respect of said goods in bulk which were stock transferred to Malda and Allahabad Depots alleging that they were required to pay Excise Duty at the price at which the repacked oil was sold from the depots and the demands were confirmed which culminated into the present appeal. 6. The issue is settled by CEGAT in the case of Savita Chemicals Ltd. v CCE - 2000 (119 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... depots having been ultimately sold in smaller packages and then the assessable value of the goods cleared in bulk from the factory was not correct, cannot be upheld. 8. The plea of the demand being time-barred for major portion is being upheld. 9. The plea of Modvat credit of the duty already paid has to be accepted. However, we are not considering the revaluation of the goods to be called f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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