2015 (10) TMI 1913

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Advocate, for the Appellant. Shri J. Nair, AR, for the Respondent. ORDER This stay petition has been filed by the appellant for stay on the operation of OIA No. PA/257/VDR-II/2013-14, dated 29-7-2013 passed by Commissioner (Appeals), Vadodara. Under this OIA first appellate authority has upheld the order-in-original, dated 7-1-2013 passed by Assistant Commissioner, Central Excise, Vadoda....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as also his case that the said PAC issued by ONGC should be considered as the required certificate as no other certificate can be issued by DG of Hydrocarbon in the Ministry of Petroleum and Natural Gas, Govt. of India. It was argued that no other manufacturer in India supplying similar goods to ONGC has been issued such show cause notice. It was also argued that if the stand taken by Revenue is c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Serial No. 91 (Condition No. 19) of Notification No. 6/2006-C.E., dated 1-3-2006 when materials are procured indigenously. It is observed from the Condition No. 19 of Notification No. 6/2006-C.E., dated 1-3-2006 that there is no mention of Notification No. 21/2002-Cus., dated 1-3-2002 in the language of Condition No. 19. If such a certificate is not issued by DG, Hydrocarbons, as per Notification....