2015 (4) TMI 518

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ore benefit is not available - Held that:- Since the Essentiality Certificate covers both HSD and LDO, the appellant is eligible for the benefit. Accordingly the impugned order is set aside - Decided in favour of assessee. - C/Stay/23111/2014 in, C/22681/2014-DB - Final Order No. 22371/2014 - Dated:- 25-11-2014 - Mr. B S V Murthy And S K Mohanty,JJ. For the Appellant : Mr. Anil Kumar B, A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hat appellant has paid 10% of the duty which is required to be paid in accordance with the amended statutory provisions. He also submitted that on the last occasion when the matter was listed and heard, the appeal itself had been allowed and he requests that since a decision had already been taken on the order sheet on 09.10.2014, the same order can be passed. 3. We find the request to be prope .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion of the goods including the name of the vessel and in the Essentiality Certificate, the authority certified fuel' as goods required for petroleum operations. Fuel is a generic term covered under Customs Tariff Heading 2710 of CTA and covers both High Speed Diesel and Light Diesel or for that matter any fuel which is required for running any of the goods specified in the List including the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X