2009 (7) TMI 961

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....ellant. Shri R.P. Meena, JDR, for the Respondent. [Order]. -  Heard both sides. As the issue involved in all these appeals is same and the demands only relate to different periods, the applications for early hearing in the case of E/348/09 is allowed, the requirement of pre-deposit is waived and all the four appeals are taken up together for hearing and disposal with the consent of b....

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....,534/- 2. E/592/07 1/06 to 2/06 4084.594 4958.778 9043.372 4062.732 4944.788 9007.520 35.852 0.39 2,44,845/- 3. E/212/09 5/06 to 6/06 8467.011 8425.662 41.349 0.48 3,27,399/- 4. E/348/09 8/06 to 12/06 8615.959 8586.189 29.770 0.35 2,10,482/- He states that the difference in quantity received is on account of the impugned fu....

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.... (S.C.)]. 3. Ld. SDR Shri R.P. Meena supports the impugned orders and states that Notification No. 21/02-Cus. requires use of the furnace oil for the manufacture of fertilizer and since the impugned quantity has not been received in the factory it has not been used in the production and therefore cannot get the exemption. 4. I have heard both sides and on perusal of the case record....

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....n "intended for use". Applying the ratio of the decision of the Hon'ble Supreme Court as above, I find that in the present case the difference in the quantity imported and the quantity received which is attributable to loss in unloading, to transit and to the method of weighment adopted can be ignored since the entire quantity of furnace oil imported and intended for use have been sent to the fact....