2006 (6) TMI 366

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....Satish Sunder, Advocates, for the Appellant. Shri R.K. Singla, Jt. CDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The appellants are required to pre-deposit a sum of Rs. 6,69,61,181/- in terms of the impugned order. The appellants were required to pay Cess @ Rs. 900/- per M.T for Ravva Field under Section 15(2) of the Oil Industry (Development) Act, 1974 as Cess on the ....

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....edure laid down by the Commissioner which has also been relied on in the Order-in-Original and the show cause notice. However, the Commissioner has not agreed with their contention. The second contention raised was that this amount which was realized was only a deposit and cannot be considered as duty.   This has also not been accepted. 2. We have heard the learned Sr. Advocate a....

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....eir further submission that as the appellants have strong case on merit and the adjusted amount is already with the Government, therefore the question of pre-deposit does not arise. 4. The learned Jt. CDR re-iterated t he Commissioner's plea. 5. On a careful consideration of the matter, we notice that in any case, the excess deposit is already with the Government. Therefore, callin....