K.L. Rekhi, Member (T)

1. A common issue is involved in these seven appeals and they relate to the same appellants. They are, therefore, disposed of by this common order.

2. The dispute relates to Mineral Turpentine Oil removed in bulk on payment of duty from:

(i) Haldia Refinery; and

(ii) Mourigram Bonded Installation,

Both belonging to the appellants. A part of the production was stock transferred to Paharpur and Budge Budge filling stations after payment of duty. At these filling stations, the goods were packed in containers and sold to:

(1) Directorate General of Supplies and Disposal in the appellants' containers at Rate Contract Price which included the cost of the container; and

(2) Non-Directorate General of Supplies and Disposal parties in customer's containers.

The dispute before us relates to the goods sold as at (i) above.

3. The case of the department is that since all the four installations - Haldia Refinery, Mourigram Bonded warehouse, Paharpur Filling Station and Budge Budge Filling Station - belonged to the appellants, the packed sales to D.G.S.D., ex-Paharpur and Ex-Budge Budge should pay duty at the higher price relating to the packed goods. Since the packed goods h