9911796707
TMI Blog2009 (8) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... - 1150/2009 - Dated:- 31-8-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) Shri Venkatesh, Advocate, for the Appellant. Shri V. Raja Ram, JDR, for the Respondent. [Order per: P. Karthikeyan, Member (T)]. - The impugned order disposed of 11 Show Cause Notices proposing demand of duty short paid by the appellants. The following elements were not included in the assessable value adopted for payment of duty made on clearances of petroleum products from 1-3-1994 to 30-9-2004:- (i) RPO charges (ii) RPO Surcharge (iii) State Surcharge (iv) Siding and Shunting charges (v) Airfield charges. The proposals in the show cause notices were dropped except for demand relevant to 'siding and shunting charg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssions. The clearance of the petroleum products made by the appellants were provisionally assessed during the material period following provisions of Rule 9B of Central Excise Rules, 1944. Vide the Order-in-Original No. 105/1997 dated 10-12-1997, the jurisdictional Assistant Commissioner finalized the assessable value by including RPO surcharge, siding and shunting charges, etc. as listed in paragraph 1 above. This was followed by a letter dated 13-2-1998 of the jurisdictional Supdt. of Central Excise indicating the amount of duty due on account of finalization of provisional assessment. This letter of the Assistant Commissioner was remanded by the Commissioner (Appeals) vide his order dated 20-11-2000 directing the Assistant Commissioner t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es a bond in the proper form with such surety or sufficient security in such amount, or under such conditions as the proper officer deems fit, binding himself for payment of difference between the amount of duty as provisionally assessed and as finally assessed: Provided that all clearances in respect of excisable goods covered under such request by the assessee submitted with the proper officer under the dated acknowledgement shall be deemed to be cleared as provisionally assessed to duty at such rate or at such value as declared by the assessee, till the date when the direction of the proper officer is issued and communicated to the assessee": In the decision of the Tribunal in Siddharth Tubes Ltd. case (supra), the Tribunal held as f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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