2001 (7) TMI 402

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....ambirajan, Advocates, for the Appellant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Applications are for waiver of deposit of duty of Rs. 5.67 crores demanded from Nandan Petrochem Limited ('Nandan' for short) and penalty imposed on it totalling of Rs. 5.86 crores under Section 11AC of the Act, penalty under Rule 209A of Rs. 2 crores imposed on T....

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.... value by basing it upon the price at which Total sold the goods to its buyers. The notice took note of the fact that earlier Nandan has based its assessable value on the basis at which Total sold the goods and also relied on other factors. Penalties were also proposed. In the impugned order, the Commissioner has confirmed the proposal in the notice, enhances the value and imposed penalties. 4.....

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....removal is irrelevant. Nandan is a job worker, and the value has to be determined on the principles laid down in Ujagar Prints v. UOI. He refers to the stay order of the Tribunal in Ultra Lubricants (India) Pvt. Ltd. v. CCE in applications E/Stay-1815 to 1818/2000 in Appeals E/2665 to 2667/2000 what he says is an identical issue. 6. The Departmental Representative contends that Nandan sold....

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....E.L.T. 187 (T) = 1997 (18) RLT 297]. 7. There is prima facie some lack of clarity in the Commissioner's conclusion and we are not at this stage able to find precise provision of law under which he has enhanced the value. In a very similar situation we had waived deposit of duty demanded from Ultra Lubricants India Limited who were blending and lubricating oil as a job worker, in its decisi....