9911796707
TMI Blog1985 (9) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per : K.S. Dilipsinhji Member (T)]. - M/s. Hindustan Petroleum Corporation Ltd. have filed the present appeal against the Order of the Collector of Central Excise, Bombay-I, No. V-6(30)5/84, dated 3.6.85 ordering levy of duty on 6.110 Kls. of kerosene oil which was beyond the quantity of 0.5% loss noticed during the storage of the kerosene in the warehouse during the month of Janu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ector's order under appeal was communicated to them on 5-6-1985. The appellants accordingly pray for setting aside the Collector's order and for direction that no duty is payable by the appellants on the aforesaid loss. 2. The learned Departmental representative has admitted the fact that there was no issue of the show cause notice to the appellants on behalf of the Collector. However, he co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kerosene was notified under Rule 139 for being permitted storage in a bonded warehouse without payment of duty. The warehousing of goods was subject to the terms and conditions under Rule 140 ibid. The Collector's Order-in-Original related to levy of duty on the excess quantity of loss noticed during storage and therefore it was not a case of penal action under which compliance of principles of na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Tribunal in the case of M/s. Hindustan Petroleum Corporation v. The Collector of Central Excise, Bombay-II 1983 E.L.T. 631 wherein the Tribunal had held that the demand under Rule 160 was subject to the time limit prescribed under Rule 10 read with Rule 173J. 4. We have considered the arguments of the appellants and the respondent. The question for determination is whether the provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excise Rules. The requirements of Section 11A further stipulate that the person chargeable with the duty has to be given a notice showing cause why the short levy should not be recovered from him, appellants in this behalf are therefore correct. Considering the above circumstances of the case, we find that the Collector's order is not in accordance with law and accordingly we set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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