2006 (9) TMI 541

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....r the Appellant. Shri Abhijeet Biswas, DR, for the Respondent. ORDER [Order per : S.S. Sekhon, Member (T)]. - Heard both sides. 2. The appellant is a Public Sector Undertaking and are in appeal against the order dated 23-1-2002 confirming a demand of duty and imposing penalties and interest and ordering appropriation of a deposit. 3. The appellants have a factory at Kolkat....

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....996, which was issued after amendment to Section 4 by Finance Act, 1996. 5. On 26-3-2001, a show cause notice was issued in respect of said goods in bulk which were stock transferred to Malda and Allahabad Depots alleging that they were required to pay Excise Duty at the price at which the repacked oil was sold from the depots and the demands were confirmed which culminated into the presen....

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....rt and no contrary decisions having been shown, the finding of the Commissioner that bulk cleared to the said depots having been ultimately sold in smaller packages and then the assessable value of the goods cleared in bulk from the factory was not correct, cannot be upheld. 8. The plea of the demand being time-barred for major portion is being upheld. 9. The plea of Modvat credit ....