1997 (1) TMI 271

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.... a mixture of Benzene and Toluene is obtained. 3. The A.C. permitted use of "BENTOL" in the plant for cleaning purposes on payment of duty @ 5% ad valorem during 1969 to 1971 and @ Rs. 34/- per kl. thereafter on the condition that the procedure set forth in Chapter X of the Central Excise Rules is followed and also granted a L-6 licence on 28-12-1968. 4. The Central Excise authorities at Bareilly had also considered at that time that the execution of a fresh B-8 bond was not necessary as the appellants had already executed one in respect of Benzene falling under the same tariff item. Hence none was executed separately for "BENTOL". Subsequently, however the Superintendent Central Excise, Bareilly issued a show cause notice dated....

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....t date in terms of these provisions as they stood during the relevant period and only an amount of Rs. 5/- would be found to be within the prescribed time limit. However, it was their contention that this is admittedly a case of captive consumption and Chapter X procedure did not apply, therefore they were not required to execute any fresh bond and hence actually no amount was payable. 8. Ld. DR drew attention to the impugned orders and reiterated the department's view as contained therein. 9. We have considered the above submissions. We observe that the Ld. Counsel's contentions have strong force. The show cause notice itself indicates that the appellants were permitted by the A.C. Central Excise, Bareilly vide his letter dated....