1982 (1) TMI 193

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nsidered the submissions in the revision application, the submissions made at the time of personal hearing and the further submissions sent after the hearing. 2. The facts of the case are that the petitioners cleared blended and compounded lubricating oils, falling under Tariff Item 11-B, Central Excise Tariff in bulk to their depots/installations in and outside Bombay after payment of duty .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... antity would be ultimately packed before actual sale at the destinations. They have further stated that there were some sales in bulk at Bombay where their factory is located and have filed specimen copies of invoices in support of this contentions. They have also stated that the total sales in bulk were more than the sales in repacked containers. Lastly, they have contended that the demands were .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lso been selling the goods in bulk at the factory gate as seen from the invoices filed by them, the goods in question cleared in bulk after paying duty on the value applicable to bulk clearances are not in the Government's view liable to any further differential duty on account of their being repacked at the destination after clearance i.e. after they are out of Central Excise Control on payment o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X