TMI Blog2012 (3) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... ely BPT pipeline and Pirpau pipeline - Held that:- BPT pipeline does not belong to the applicant and Pirpau pipeline is within the factory limit of the applicant, therefore, prima facie, the applicant made out a strong case in their favour. Pre-deposit of dues is waived and recovery thereof is stayed during the pendency of the appeal - Stay granted. - E/809/2011 - Stay Order No. S/617/2012-WZB/EB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the petroleum products which are in the pipeline of the BPT on the given date the duty cannot be demanded from the applicant. In respect of the other pipeline viz. Pirpau pipeline, the contention of the applicant is that the Pirpau pipeline is within the factory limit of the applicant and petroleum products which were lying in the pipeline on the specific date are accounted in the inventory s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore, prima facie, the applicant made out a strong case in their favour. Pre-deposit of dues is waived and recovery thereof is stayed during the pendency of the appeal. Taking into consideration the facts and circumstances of the case and also the quantum of revenue involved, Registry is directed to list the appeal on 14-5-2012. 7. Stay petition is allowed. (Pronounced in Court) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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