9911796707
TMI Blog1999 (12) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... flushing their transmission line, which is a single line, containing some other product, for example motor spirits, for the purposes of cleaning and flushing the said line, so that it could be used for transmission of some other product, and which results in the said raw naptha becoming contaminated by getting mixed up with the motor spirit etc. and hence thereafter the said contaminated raw naptha is recycled into the manufacturing process at an appropriate stage for reprocessing to obtain pure naptha again would attract Central Excise duty? 2. Ld. SDR reiterates the grounds of appeal and submits that firstly this issue was examined by the Board of Excise and Customs in the context of the present respondents' application for an exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment was not kept in the dark, as has also been held in the order impugned, therefore most of the demand is hit by limitation. (d) He further submits that as far as the ground of appeal that the Central Board of Excise and Customs had rejected their application for exemption under Section 11C is concerned, it is clear from the grounds of appeal itself that the Board had not rejected the application on merits, but merely on the ground that such a problem had not been reported from any other Refinery in India. This very fact shows that though flushing operations are undertaken in every refinery and such issues were not raised by any other Commissioner demanding duty, therefore, merely rejection of the request under Section 11C by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide that the Collector shall prescribe a procedure so that proper records can be kept regarding the petroleum products used for reprocessing. It is not disputed by Revenue at any stage that intimations were not sent regularly to the effect that the goods contaminated in these flushing operations were recycled for reprocessing. This has also been recorded clearly in the order impugned. On a careful consideration of the entire picture emerging, we are of the considered opinion that these intimations to the department were clearly serving the purpose of the procedure required to be followed under Rule 143A and that, therefore, there was nothing to suppress in the matter by the respondents. (c) We are in agreement with the ld. Advocate' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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