2001 (12) TMI 701

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....r the Appellant. Shri Arun Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The application is for waiver of deposit of duty of Rs. 21.00 lakhs approx. 2. The applicant manufactures in its refinery, where various petroleum products all of which it clears in bond to various oil companies. These oil companies in turn clear these goods on payment of ap....

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....um Corporation Ltd. v. Superintendent of Central Excise - 1981 (8) E.L.T. 642. The second alternative contention is that in any case, the duty liability is disproportionate. Duty has been demanded on inputs, which were not at all used in the manufacture of the goods cleared under the exemption. The Commissioner, before whom this point was raised, has not satisfactorily dealt with. The duty payable....