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2013 (12) TMI 762 - CESTAT KOLKATAPayment of differential duty - Import of Superior Kerosene Oil - Held that:- Notification No. 23/98-Cus. gives exemption only to the Superior Kerosene Oil (SKO) if it is for sale through Public Distribution System. On perusal of all the records we find that there is sale of Superior Kerosene Oil (SKO) to Railways and Air Force/Defence. In our considered view this Notification cannot be pressed into service by the learned Sr. Counsel for the prima facie view that has to be taken for waiver of pre-deposit of the amount involved. At the same time we are of the considered view that the demand of duty on sale through Public Distribution System beyond the quota may be prima facie covered under the said Notification. Applicant has not made out a prima facie case for complete waiver of the amounts adjudged - Stay granted partially.
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