TMI Blog2003 (2) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal, filed by M/s. Uniworth Textile Limited, is whether the benefit of Notification No. 53/97-Cus dated 3.6.97 is available to them in respect of Furnace Oil purchased by them from Coastal Wartsila Petroleum Ltd. 2. Shri B.L. Narasimhan, learned Advocate, fairly mentioned that the issue involved in the present matter has been decided by the Tribunal in the case of Uniworth Textile v. CCE, R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be claimed on the basis of such letter that the Department was aware of the fact that the Appellants did not have a captive power plant. He also relied upon the decision in the case of Khabros Steel (India) Ltd. v. CCE, Jaipur-1, 2002 (141) ELT 257 (Tribunal). 4. We have considered the submissions of both the sides. Notification No. 53/97-Cus exempts goods specified in the table below th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l by any E.O.U. for supply to power plant of other manufacturers. The Appellants have also not brought on record any material in support of their contention that the Department was aware of the fact that the Appellants did not have the captive power plant. In view of this the demand cannot be held to be hit by time limit. The amount of penalty imposed is only ₹ 50,000 in a matter which invo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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