2003 (2) TMI 537

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....Adv. For Respondents: R.D. Negi, SDR JUDGMENT V.K. Agrawal, Member (T) 1. The issue involved in this appeal, filed by M/s. Uniworth Textile Limited, is whether the benefit of Notification No. 53/97-Cus dated 3.6.97 is available to them in respect of Furnace Oil purchased by them from Coastal Wartsila Petroleum Ltd. 2. Shri B.L. Narasimhan, learned Advocate, fairly mentioned that the....

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.... referred to by the learned Advocate is dated 17.7.2001 which is much after the period of demand and as such it cannot be claimed on the basis of such letter that the Department was aware of the fact that the Appellants did not have a captive power plant. He also relied upon the decision in the case of Khabros Steel (India) Ltd. v. CCE, Jaipur-1, 2002 (141) ELT 257 (Tribunal). 4. We have consid....

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....t.....Notification cannot be interpreted so as to provide for import of unlimited quantity of Furnace Oil or Fuel by any E.O.U. for supply to power plant of other manufacturers." The Appellants have also not brought on record any material in support of their contention that the Department was aware of the fact that the Appellants did not have the captive power plant. In view of this the demand can....