2006 (12) TMI 43

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.... for the additional tanks are validly issued invoices or not. 2.The undisputed facts of the case are that the respondents are the leading manufacturers of lubricating oils in the country having manufacturing facilities at Patalganga in Maharashtra, Paharpur in West Bengal, Chennai in Tamil Nadu and at Silvassa in the Union Territory of Nagar Haveli. The respondents in the past were also manufactu....

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....ies of base oil the respondent hired storage tanks from M/s. IMC Limited on rent. The respondents obtained a registration certificate no. AAACC4481EXD068 dated 28-5-03 as a Dealer for their operations at the hired premises of IMC Ltd. where they had procured the tanks from IMC for storage of their imported base oil consignments. It is pertinent to mention that the registration certificate was issu....

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....s and when base oil from these tanks was dispatched they issued excise invoices. Both the lower authorities have held in favour of the respondents that no contravention of any kind having been committed by the respondents and as such the show cause notice was dropped  by the Asst. Commissioner and the Order of the Asst. Commissioner was upheld by the Commissioner (Appeals) inter alia holding ....

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....rms of the Notification No. 36/2001 (N.T.) dated 26-6-01 a registration certificate has to be granted within seven days of application. The CBEC has also clarified that the registration certificate should be preferably granted within seven days.  Since the registration certificate was issued without mentioning any specific tank nos. in which the appellants stored inputs imported by them, I do....