2014 (5) TMI 205

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.... JUDGEMENT Per: D M Misra: 1. These two Applications are filed seeking waiver of pre-deposit of an amount of Rs.15.15 Crores and Rs.21.37 Crore, respectively. 2. Miss Reema Khair, Ld. Advocate for the Applicant submits that during the relevant period 1998-2001, the Applicant had imported HSD and paid appropriate duty on the value arrived at, by taking into consideration the Administered Price ....

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....deposited to the oil pool account, section 28B of Customs Act, 1962 cannot be made applicable; she has referred to the decisions of this Tribunal in the case of Hindusthan Petroleum Corporation Ltd. vs. Commissioner of Cochin - G and Indian Oil Corporation Ltd. vs. Commissioner of Customs, Kandla - 2008 (227) ELT 263 (Tri.-Ahmd.) 3. Per contra Ld. Special Counsel Shri D.K. Acharyya for the Revenu....

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....f 'Naptha' which was not covered under APM; she submits that while distinguishing its earlier judgement dated 22.04.2008 the Tribunal has recorded a categorical finding at para 5 of the said judgement. 5. Heard both sides and perused the record. Prima facie we find that the legal issue involved in the present case is covered by the decision of the Co-ordinated Bench in the cases of Hindus....