material LAB from M/s. TN Petro Products Ltd. (TNPL) through and M/s. Southern Warehousing Corporation (SWC), who is the sole selling agent ... TNPL for sale of LAB. She further submits that the entire demand was confirmed by the adjudicating authority purely on the assumption and presumption
into an agreement
with M/s.Tamil Nadu Newsprint and Papers Ltd. (TNPL) for renting of land for
whic TNPL was required ... personal
hearing, the appellants inter alia, contended that the area occupied by TNPL is
only 9 acres and not 40 acres hence as per agreement
Appeal No.: E/76650/2016-DB
made by Fintex Chemicals to TNPL, we find that
there is no finding to link the said payments ... attempt has been made to obtain the documents
and records from TNPL, which is crucial for sale of
LAB instead the LA had only relied
expenses. Regarding payment of Rs. 11 lakhs made by
Fintex Chemicals to TNPL, we find that there is no finding to link
the said payments ... attempt
has been made to obtain the documents and records from TNPL,
which is crucial for sale of LAB instead the LA had only relied
expenses. Regarding payment of Rs. 11 lakhs made by
Fintex Chemicals to TNPL, we find that there is no finding to link
the said payments ... attempt
has been made to obtain the documents and records from TNPL,
which is crucial for sale of LAB instead the LA had only relied
expenses.
Regarding payment of Rs. 11 lakhs made by Fintex Chemicals to
TNPL, we find that there is no finding to link the said payments ... attempt has been made to
obtain the documents and records from TNPL, which is crucial for sale
of LAB instead the LA had only relied
dated 15.08.2007, with the following observation:-
6. Whereas it was argued by TNPL that in terms of Rule 6(3) of Service Tax Rules ... adjustment of excess payment during the subsequent period. I find that TNPL happened to pay excess service tax on the closing date of the financial
period 1.11.03 to 31.10.04 M/s. Tamil Nadu Newsprint and Papers Ltd. (TNPL), had utilized furnace oil in the manufacture of their final products writing ... paper and newsprint. Newsprint is exempt from payment of duty. TNPL uses furnace oil for generation of electricity used in the manufacture of both dutiable
COAL TO
GUPTA
COAL (USD)
GUPTA COA 70.05 70.05 70.05 70.05
TO TNPL AS
PER
PURCHASE
ORDER
(USD)
HSS 73.074 72.408 72.712 71.7078
ADJUSTED
RATE ... price is done for the GCV, Ash content,
Moisture contents at TNPL site which decides the price to be paid to the
seller and final
COAL TO
GUPTA
COAL (USD)
GUPTA COA 70.05 70.05 70.05 70.05
TO TNPL AS
PER
PURCHASE
ORDER
(USD)
HSS 73.074 72.408 72.712 71.7078
ADJUSTED
RATE ... price is done for the GCV, Ash content,
Moisture contents at TNPL site which decides the price to be paid to the
seller and final
