9911796707
TMI Blog2007 (2) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... hty six thousand and seven hundred and forty four). The brief facts of the case are that IOC had stored various petroleum products, such as High Speed Diesel Oil, Superior Kerosene Oil, Motor Spirit and Furnace Oil imported and indigenously manufactured in their mixed bonded tanks. Imported goods in the tanks had suffered the applicable duty and the indigenous goods were non duty paid. During the period 8/98 to 2/2000, the appellants had cleared various imported products on which customs duty had been paid, under cover of Rule 52A invoices and collected a total of Rs. 1,08,17,86,744/- from as duty customers. The above amount was tentatively decided to be payable by IOC to the Central Government in terms of Section 11D of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Speed Diesel Oil etc. under Section 11D(1) of the Act. 3. In the appeal filed by the appellants, they have submitted that the adjudicating authority by finding the customs duty paid imported goods to be excisable goods had traversed beyond the scope of the Show Cause Notices and violated the principles of natural justice. The imported goods also had suffered various duties on import and that the amount collected by them from the customers was lower than what they had incurred, in view of the Administered Pricing Mechanism. As they were using the same software for preparing invoices to cover clearances of indigenous and imported goods, the invoices showed the description "Customs Duty/Excise duty" in the invoices for clearance of goods rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as representing excise duty and also enabled their customers to avail credit of Central Excise duty not paid by the appellants to the Central Government. 5. We have examined the records and considered the submissions made by both sides. The appellants had been permitted to store customs duty paid imported goods along with such goods produced indigenously on which duty was not paid in their storage tanks as per Board's Circular F. No. 261/6/5/84-CX dated 17.7.84. While clearing goods of both streams the appellants used clearance documents with the same format which showed an amount paid towards "CUS.DUTY/CX. DUTY". The appellants explained that this was owing to the common software they had used. In respect of the impugned goods they h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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