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
operating staff of the boiler plant belonged to both M/s. TNPL and the respective sugar mills;
(c) the Supervisory staff and the managerial staff ... belonged to M/s. TNPL;
(d) the compensation, if any, paid to any workman working in the boiler plant would be paid
such as Southern Warehousing Corporation
(SWC) and Tamil Nadu Petro Products Ltd., (TNPL). The Firm was
registered as a Small Scale Industry and was availing ... role played by SWC, who were the
dealers of LAB for TNPL and the assessee-firm had procured LAB only
through SWC and there were
Excise Act, 1944 .
iii) the amount paid by TNPL vide RG 23A Part
II Sl.No.4886 dated 11.1.2002 and 5524/20.2.2002
should ... TNPL/CEX/2018 dated on 20.07.2018 have enclosed
two letters which were earlier addressed to the Range
Officer, Karur I Range, TNPL/CEX2002 dated
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
ground. He relied on the following decisions :-
1) Appraiser, Madras Customs Vs TNPL
1988 (36) ELT 272 (Mad.)
2) HICO Products
invoices issued by the re-sellers of paper indicated the product as TNPL Cream Wove paper. With reference to the original invoice number
