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TMI Blog2006 (12) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... l Nos. E/3490/05 and E/CO/28/2006-Mum - Final Order Nos. A/2139 & 2140/2006-WZB/C-IV/(SMB) - Dated:- 15-12-2006 - [Order]. - Heard both sides. The short issue involved is whether the invoices issued for the additional tanks are validly issued invoices or not. 2.The undisputed facts of the case are that the respondents are the leading manufacturers of lubricating oils in the country having man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of lubricating oil, greases etc. is 'Base Oil' which is imported by the respondents in large quantities to cater to the requirement of their plants across the country. That for storing the huge quantities of base oil the respondent hired storage tanks from M/s. IMC Limited on rent. The respondents obtained a registration certificate no. AAACC4481EXD068 dated 28-5-03 as a Dealer for their operatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions for inclusion of the additional tanks in the registration certificate. Shortly after filing the applications, the respondents started receiving and storing base oil in the additional tanks. As and when base oil from these tanks was dispatched they issued excise invoices. Both the lower authorities have held in favour of the respondents that no contravention of any kind having been committed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents had applied for addition of more storage tanks. 3.On perusal of the Department appeal, I find that the Revenue has not controverted any of the above findings in the impugned order. In terms of the Notification No. 36/2001 (N.T.) dated 26-6-01 a registration certificate has to be granted within seven days of application. The CBEC has also clarified that the registration certificate should be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sst. Collector of C. Ex v. The Elphinstone Spg. Wvg. Co. Ltd. - 1978 (2) E.L.T. (J399) (S.C.) = AIR 1971 (SC) 2039 (d)Garden Reach Shipbuilders Engineers Ltd., Ranchi v. Collector of Central Excise, Patna - 1985 (19) E.L.T. 447 (e)Jay Engineering Works Ltd., Bansdhani v. Collector of Central Excise, Calcutta - 1984 (16) E.L.T. 534 (Tri. CEGAT) 4.I, therefore, do not find any merits in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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