9911796707
TMI Blog2019 (4) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... is not in dispute that appellant did effect such supplies to vessels. Reliance placed in he case of INDIAN OIL CORPORATION LTD. VERSUS COMMR. OF C. EX., RAJKOT [2008 (4) TMI 160 - CESTAT AHMEDABAD], where it was held that the appellant are entitled for refund. Appeal allowed - decided in favor of appellant. - Appeal No. E/381/2011 - A/85516/2019 - Dated:- 3-1-2019 - Mr C J Mathew, Member (Technical) And Dr. Suvendu Kumar Pati, Member (Judicial) Ms. Padmavati Patil, Advocate for the appellant Shri Anil Chaudhary, AC (AR) for the respondent ORDER Per: C J Mathew This appeal of M/s Indian Oil Corporation Ltd lies against order-in-appeal no. YDB/847/M-II/2010 dated 16th December 2010 of Commissioner of Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise, Mumbai II [2009 (248) ELT 577 (Tri-Mumbai)], mandating strict implementation of exemption notifications, on circular no. 294/10/97-CX dated 30th January 1997 of Central Board of Excise Customs stipulating precise correlation in such back-to-back supplies, and further relying on the decision of the Government of India in re M/s Bharat Petroleum Corporation Ltd [order no. 204-205/CX dated 6th August 2009] emphasising the prescription in the said circular of Central Board of Excise Customs, the claim of the appellant was rejected by the lower authorities. 4. There is no doubt that petroleum products had been supplied to Indian Navy had been procured from M/s Bharat Petroleum Corporation Ltd and that the sole impe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the present, we fall back on the decision of the Tribunal in re Indian Oil Corporation Ltd, cited first above, holding that 6. The CBEC approached the COD for filing appeal, the COD has observed : The Committee heard the parties to dispute at considerable length. As the impugned goods were directly supplied to the Navy/Naval ships and the IOC had been maintaining the same practice for past many years, the Committee did not find any merit in the appeal of CBEC and accordingly, declined to give permission to CBEC to pursue the same. The COD is a Committee of Secretaries and the fact that they did not allow the department to file appeal but allowed the IOCL to file appeal clearly shows that on the one hand, the order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
