2012 (11) TMI 1026

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....pellant. Shri Devender Singh, AR (Jt. CDR), for the Respondent. ORDER This is an application seeking waiver of pre-deposit of duty demand of Rs. 21,70,786/- along with interest and equal amount of penalty. 2. The appellant is a public sector undertaking engaged in the manufacture and sale of petroleum product falling under chapter 27 of Schedule to Central Excise Tariff Act, 1985. Duri....

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.... 21,70,786/-. Demand notice was adjudicated by the Additional Commissioner vide order-in-original dated 31-10-2006 whereby he confirmed the duty demand raised vide show cause notice along with interest and imposed equal amount of penalty on the appellant. 3. The appellant preferred appeal against the order-in-original. The Commissioner (Appeals) however rejected the appeal. 4. Feeling aggrie....

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....llected in the name of delivery charges under similar circumstances cannot form part of the value for the purpose of excise duty. It is also contended that aforesaid judgment of the Tribunal was accepted by the Board and in order to set the controversy at rest, the Board issued a clarificatory Circular No. 923/13/2010-CX, dated 19-5-2010 clarifying that the Board has accepted the order of the Trib....

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....93 (67) E.L.T. 249 (Bom.) as also Grasim Industries v. C.C.E., Indore - 2004 (167) E.L.T. 241. 6. Shri Devender Singh, ld. Jt. CDR for Revenue on the contrary has opposed the stay application and reiterated the line of reasoning adopted by the Commissioner (Appeals). 7. We have considered the rival contentions and perused the record. Taking into account the submissions made by the ld. counse....