TMI Blog2009 (12) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... efit of Notification No. 64/95-C.E. dated 16-3-95 was denied to the appellant in respect of HSD oil, which was supplied to the Indian Navy through the pipeline system owned by M/s. Indian Oil Corporation Ltd. The oil was to be used on board Naval vessels. The learned Commissioner took the view that, for the benefit of the said Notification, the appellant should have directly supplied petroleum products to Indian Navy. Since it was supplied indirectly through M/s. Indian Oil Corporation s pipeline, the benefit of the Notification was denied. The learned Consultant for the appellant submits that, in an earlier similar case of the M/s. Hindustan Petroleum Corporation Ltd. and M/s. Bharat Petroleum Corporation Ltd., this bench was pleased to gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stay of operation of the said order. In other words, according to the learned SDR, the precedent of order No. 339/09/EB/C-I ibid, should be followed in the present case as well. 3. We have given careful consideration to the submissions. Admittedly, a similar case of the same assessee for an earlier period was examined on merits and they were directed to pre-deposit an amount of Rs. 1.00 crore towards demand of duty of over Rs. 3.85 crore, under Section 35F of the Central Excise Act. A writ petition against the said order is said to have been filed with the Hon ble High Court on 1-10-2009. Undisputedly, there is no stay of operation of our order No. S/339/09/EB/C-I ibid. 4. The learned Consultant for the appellant has urged that order N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer of Central Excise, in lieu of pre-deposit. However, in the present case, the plea made by the learned Consultant was vehemently opposed and the case considered by the Hon ble High Court was cogently distinguished. An amending Notification, which has some relevance to the present text has also been brought to our notice, which is Notification No. 37/07 dated 1-11-2007, which added a new entry, (3A) to the table annexed to Notification No. 64/95-C.E. This new entry granted the benefit of exemption from payment of duty, to oil companies, which supplied fuels falling under Chapter Heading 2710 of the Central Excise Tariff directly or indirectly to Indian Navy/Coast Guard for use on board their vessels. This would clearly mean that such be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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