2005 (2) TMI 659

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.... the Appellant. Shri M.K. Gupta, Jt. CDR, for the Respondent. [Order per : T. Anjaneyulu, Member (J)]. - This is an application for granting waiver of pre-deposit of duty and penalty amount and to stay its recovery made in the impugned order passed by the Commissioner of Central Excise, Vadodara, wherein he has confirmed demand for duty of Rs. 2,86,40,790/- in respect of excisable goods, ....

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.... laid down in the case of M/s. Oudh Sugar Mills Ltd. v. Union of India - 1978 (2) E.L.T. (J 172) (S.C.). 3. The appellants have subsequently explained in their reply that even though the supplies have been made by the oil companies in their name, the oil had actually been used and paid for by third parties. The particulars of such payments were in fact mentioned on the invoices seized from....