2018 (5) TMI 1106

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.... Member (Technical) Shri Rajesh Chhibber, Advocate, for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent Per: Anil Choudhary The present appeals are filed by the appellant, M/s Jindal Pipes Ltd. & Steel & Metal Tubes (I) Ltd., against the Order-in-Appeal No. 199-200-CE/MRT-II/2007 dated 27/08/2007 passed by Commissioner of Central Excise & Customs (Appeals), Meerut....

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....t in the impugned Order-in-Appeal, it has been observed that the appellants are selling their product partly at factory gate; and partly through consignment agents by stock transferring the goods on payment of duty. The learned counsel also submits that he has paid the duty at factory gate and differential duty is also paid by him as per the respective assessment Order passed by Adjudicating Autho....

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....n, Joint Commissioner, has relied on the impugned order. 5. Having Considered the rival contentions, we note that the ratio laid down by the Tribunal in the case of Bharat Petroleum Corporation Ltd. Versus Commissioner of Central Excise, 2010 (261) E.L.T. 695 (Tri. - Chennai) & also in the case of M/s Steel & Metal Tubes (I) Ltd., is squarely applicable in the instant case as facts and circumst....