TaxTMI 
TaxTMI 
2004 (9) TMI 493
X X X X Extracts X X X X
X X X X Extracts X X X X
....Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The appellant's Company is a PSU unit. They have obtained clearance from the Committee of Secretaries to pursue the appeal. They are seeking stay of the operation of the Order-in-Original No. 6/2004 (RP), dated 16-3-2004 and stay of the recovery besides seeking waiver of pre-deposit of total duty amount confirmed to an extent of Rs. 5,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the dealers. In the case of dealers, the appellants charged the basic selling price, state surcharge; sliding and shunting charges; retail pump outlet charges; notional railway freight. In the case of sale to the Oil Companies, the price includes Import Parity Price, terminal charges and notional railway freight. In view of the different prices between the price of the dealers and the price of the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tually interested with each other. 2. Heard Shri G. Shivadass, learned Advocate appearing for the appellants and Smt. Shoba L. Chary, learned JCDR appearing for the Revenue, in length. 3. On prima facie consideration, we find that the appellants have very strong case in their favour. The transaction has been entered into with the Oil Companies under an agreement and the sale is on diff....