Castrol India VS Commissioner of Central Excise, Calcutta-I

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

P.C.JAIN, ARCHANA WADHWA, LAJJA RAM
Castrol India – Appellant
Versus
Commissioner of Central Excise, Calcutta-I – Respondent

Advocates Appeared:
J.R. Cama,T. Premkumar

ORDER

Per Archana Wadhwa :

As a common question of fact and law is involved in both these appeals, the same were heard together and are being disposed of by a common order.

2. The appellants were issued two different show cause notices raising demand of duty against them in respect of their product, 'Super TT' cleared at 'nil' rate of duty during different periods involved in the said two appeals. The said notices have culminated into two different Orders impugned before us confirming proposed amount of duty and imposing personal penalty, as detailed below.

Appeal No.	Date of Show Cause Notice	Period involved	Demand of duty	Penalty
(1) E(SB)5084/93	(a) 29.1.92	1.8.91 to 31.12.91	Rs. 20,46,994.23	Nil
	(b) 3.8.92	1.1.92 to 29.2.92	Rs. 10,77,390.00	Nil
	(c) 1.10.92	1.3.92 to 31.8.92	Rs. 19,96,362.88	Nil
	(d) 25.2.93	1.9.92 to 31.1.93	Rs. 19,83,411.76	Nil
			Rs. 71,04,159.47
(2) E/R-349/96	28.1.94	7.1.89 to 31.7.91	Rs. 47,59,343.40	Rs. 30.00 lakhs

3. Brief facts of the cases are as under :-

3.1. The appellants are engaged, inter alia, in the manufacture of blended or compounded lubricating oils. They also process a product called 'Super TT' which the appellants claim to be a blended lubricating oil ordinarily used

Click Here to Read the rest of this document

P.C.JAIN, ARCHANA WADHWA, LAJJA RAMCastrol India – AppellantVersusCommissioner of Central Excise, Calcutta-I – Respondent

P.C.JAIN, ARCHANA WADHWA, LAJJA RAM
Castrol India – Appellant
Versus
Commissioner of Central Excise, Calcutta-I – Respondent