MANALI PETROCHEMICALS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The Petitioner has filed the present writ petition seeking for issuance of Writ of Certiorarified Mandamus, to call for the records relating to the Order passed by the Third Respondent vide their Letter DGH/EC/MPL/Clarify/2013 dated 16.09.2013, rejecting the request of the Petitioner for issuance of Certificate vide their representation Reference No.EX-ONGC/2013-2014, dated 03.09.2011, quash the same and consequently direct the Third Respondent to issue the Certificate in terms of the Central Excise and Custom Notifications so as to enable the Petitioner to claim exemption from central excise duty under Notification No.12/2012-CE, dated 17.03.2012 (Sl.No.336) (Previously S.No.91 of Notification No.06/2006-CE, dated 01.03.2006), for clearance of 2824 Mts of Polyol Grade II to the Fifth Respondent viz., M/s.Oil & Natural Gas Corporation Limited(ONGC).

(2.) The Petitioner has supplied Propylene Oxide, Propylene Glycol and Polyols to M/s.Oil & Natural Gas Corporation Limited(ONGC) - the Fifth Respondent Respondent herein under an International Competitive bidding. The Petitioner availed the benefit of exemption in Notification No.6/2006/CE, Sl.No.91, dated 01.03.2006 r/w Condition No.19. In terms of the above notification, all goods supplied against the International Competitive Bidding (ICB) were exempted from Central Excise Duty subject to Condition No.19 stipulated therein which reads as under:-

(3.) The relevant portion of the Customs Notification which exempts Petroleum products, reads as under:-