2013 (2) TMI 595

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he application for waiver of pre-deposit of duty of Rs.3,64,29,967/-, interest and penalty. 3. The Show Cause Notice was issued to the applicant on the ground that the applicant cleared Superior Kerosene Oil to various Oil Marketing Companies and paid Central Excise duty lesser than the value recovered by the oil companies. The adjudicating authority confirmed the demand and imposed penalty. 4. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pression. The applicants were clearing the goods on payment of duty and the same were reflected in their monthly returns and the invoices which had been specifically mentioned the duty. Therefore, the allegation of suppression with intent to evade payment of duty is not sustainable. 6. The Revenue relies on the decision of the Hon'ble Supreme Court in the case of CCE, Bangalore vs Mazagon Dock Lt....