2015 (6) TMI 863

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....ds to M/s Essar Offshore Subsea Ltd. , Kurla, West, Mumbai a contractor of ONGC without payment of duty amounting to Rs. 71,492/- under Notification No. 6/06-CE (SI. No. 19 of the table). The goods were to be used by M/s Essar Offshore Subsea Ltd. for "ONGC Neelam Heera Reconstruction Project" of ONGC. Under Notification No. 6/06-CE (SI. No. 19), the goods supplied by a manufacturer are fully exempt from duty if the same have been supplied against international competitive bidding subject to the condition that the goods are exempt from duty of customs and also additional duty of customs if imported into India. The goods, in question, if imported into India are also exempt from customs duty and additional customs duty under Notification No. ....

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....is matter is listed for hearing of stay application, the Bench, after hearing this matter for sometime was of the view that the same can be heard for final disposal, as only a short issue is involved. Accordingly, the requirement of pre-deposit is waived and with the consent of both the sides, the matter is heard for final disposal. 3. Shri O.P. Agarwal, C.A., the learned Counsel for the appellant, pleaded that in this case there is no dispute that the appellant is a sub-contractor and as a sub-contractor he had supplied the goods in question to M/s Essar Offshore Subsea Ltd . who were to use these goods for petroleum operations of ONGC, that there is also no dispute that the goods had been supplied against international competitive bidd....