9911796707
TMI Blog2019 (10) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... d SKO to various oil companies like IOCL, HPCL, BPCL etc. - Department has issued a SCN claiming that such SKO which has been used as interface was cleared with an intention to be distributed through Public Distribution System - CBEC Circular No. 636/27/2002-CX dated 22.04.2002 - HELD THAT:- The issue decided in the case of M/S MANGALORE REFINERY AND PETROCHEMICALS LTD, SHRI. VK JAIN GENERAL MANAG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod. Learned Counsel for the appellants requested that the case be taken for final hearing also for which the Learned AR has no objection. 2. Briefly the facts of the present case are that the appellants are engaged in production and distribution of HSD/MS and SKO to various oil companies like IOCL, HPCL, BPCL etc. The appellants have established a jointly owned company by the name and style Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.2018. 3. Learned Counsel for the appellants submitted that the issue is no more res integra and this Tribunal vide Order No. 20515-20519/2019 dated 02.07.2019 have decided the issue in their favour. He further submitted that the Tribunal held that the eligibility of Notification is decided by the intent and not by actual use as the wording in the Notification is "intended for sale" through PDS. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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