2004 (9) TMI 493

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Smt. Shoba L. Chary, JCDR, for the 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rms of price at which goods are sold to 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 p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ned under Section 4(3)(b) as they are mutually 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 Companie....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d in the case of Metal Box India Ltd. v. Collector of Central Excise, Madras - 1995 (75) E.L.T. 449 (S.C.). We also note that the Commissioner of Central Excise, Mangalore by Order-in-Original No. 5/2004, dated 26-7-2004 has dropped the proceedings upholding the contention of the assessee in the matter. In view of the prima facie nature of the case being in favour of the assessee, we allow the sta....