STERLITE INDUSTRIES (I) LTD. Vs. CCE

JUDGEMENT

(1.) HEARD both sides.

(2.) IT has been argued on behalf of the Appellants that they had entered into contracts with the transporters for carrying the impugned goods through road transport only but due to transport strike the road transporters on their own carried the goods from Tuticorin to Vapid in Gujarat by rail from the Appellant's factory to the rail head and from the rail head at Vapi to Silvasa were carried by road partly. It has also been argued on behalf of the Appellants that they have taken credit of only the tax amount which they have paid and therefore the demand against them is not sustainable nor or they liable to pay any interest or penalty.

(3.) HEARD the learned SDR who supports the impugned order.