2006 (3) TMI 665

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Full Text of the Document

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....dent. [Order per : P.G. Chacko, Member (J)]. -  The demand of duty under challenge is on "Light Diesel Oil" (LDO, for short) admixed with "Furnace Oil" (FO, for short) and is for the period June, 2003 to January, 2004. There is also a penalty of Rs. 30,00,000/- on the assessee. After examining the records and hearing both sides, we find that the demand is not on any excisable goods removed ....