2005 (7) TMI 227

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....engaged in the manufacture of lubricating oil for M/s. Caltex (I) Ltd. For the said purpose M/s. Caltex (I) Ltd., imports the requisite raw material, which is cleared directly to the appellant's factory. The appellants are taking credit of duty paid by M/s. Caltex (I) Ltd., at the time of import. 2. Demand of duty of Rs. 3,83,460/- was raised against the appellants on the ground that the same h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....verification, accordingly he confirmed the demand and also imposed personal penalty of Rs. 1 lakh. On appeal the demand was upheld and penalty reduced to Rs. 50,000/-. 3. After hearing both sides, I find that the only dispute in the present appeal is that the endorsement was not made at the back of duty paying documents but the same was given by way of separate certificate by M/s. Caltex (I) Lt....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... public notice on the ground that the same cannot be considered law. It is now settled law that such public notice be followed by the authorities inasmuch as they are meant facilitate the smooth functioning of the legal procedures. I also note the Tribunal's decision in the case of Commissioner of Central Excise, Dibrugarh v. Tara Tea Estate  [2004 (177) E.L.T. 716 (Tri.)] laying down that ph....