TMI Blog2001 (7) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. Applications are for waiver of deposit of duty of Rs. 5.67 crores demanded from Nandan Petrochem Limited ( Nandan for short) and penalty imposed on it totalling of Rs. 5.86 crores under Section 11AC of the Act, penalty under Rule 209A of Rs. 2 crores imposed on Total Lubricants India Limited ( Total f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld the goods to its buyers. The notice took note of the fact that earlier Nandan has based its assessable value on the basis at which Total sold the goods and also relied on other factors. Penalties were also proposed. In the impugned order, the Commissioner has confirmed the proposal in the notice, enhances the value and imposed penalties. 4. In the order, the Commissioner accepts that Nandan i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be determined on the principles laid down in Ujagar Prints v. UOI. He refers to the stay order of the Tribunal in Ultra Lubricants (India) Pvt. Ltd. v. CCE in applications E/Stay-1815 to 1818/2000 in Appeals E/2665 to 2667/2000 what he says is an identical issue. 6. The Departmental Representative contends that Nandan sold the goods to buyers nominated by Total and therefore this sale price ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck of clarity in the Commissioner s conclusion and we are not at this stage able to find precise provision of law under which he has enhanced the value. In a very similar situation we had waived deposit of duty demanded from Ultra Lubricants India Limited who were blending and lubricating oil as a job worker, in its decision referred to by the Counsel for the applicant. Taking note of these facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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