2006 (7) TMI 561

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....ent. [Order per : S.L. Peeran, Member (J)]. - Both these appeals raise a common question of facts and law and hence they are taken up together for consideration. The appellant is a PSU unit. They have obtained clearance from the Committee of Secretaries. Their stay applications were considered and after due consideration, full waiver was granted to them including stay of recovery by Stay Order ....

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.... Circular No. 796/29/2004-CX., dated 4-9-2004 issued by the Board which clearly clarifies that no duty is required to be discharged when the products are cleared to the Refineries even when the warehousing facility is withdrawn. Learned Counsel submits that the Notification No. 6/02-C.E., dated 1-3-02 which granted the facilities to the assessee to receive the goods without payment of duty was not....

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....ist-I and hence, such supplies are exempted. It is also submitted that change of name of Company does not affect its rights and obligations in terms of Section 11(4) of General Clauses Act. 3. We have carefully considered the submissions and gone through the records. The Revenue has proceeded to recover the duty on the naphtha cleared to the power plant despite the fact that such clearances ....