2009 (12) TMI 784

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..... These appeals are on a very narrow compass, asking the assessee to pay duty on the diesel used for generation of electricity for distribution of the same to its residential colony. The appellants submitted before the Authority below that they maintained record to show daily stock register of duty paid High Speed Diesel oil used in generation or certain units of electricity consumed for residential .....

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..... the concerned Superintendent in the course of enquiry. But that was not confronted to the appellant for rebuttal. Therefore, the adjudication has no legs to stand being used behind the back of the appellant. 3. Learned DR appearing on behalf of Revenue submits that: when the appellant had no different storage tanks for storing the claimed duty paid and duty free HSD there was nothing demonstrated .....

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..... ated out of duty paid diesel was used for such generation. But no such exercise was done by either of the authorities. Added to this, when the report aforesaid was relied by the Revenue, the appellant had right to rebuttal. But that was not confronted. No discussion was made in the adjudication order itself to such aspect when this ground of violation of natural justice surfaces, the appellant sho .....

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