2013 (7) TMI 468

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..... lved - Whether the BPT pipeline belongs to the appellant whether the Pirpau Pipeline is within the factory limit of the appellant – Held that:- Facts requires verification afresh by the adjudicating authority hence the impugned order is set aside and matter is remanded to the adjudicating authority - Both sides are at liberty to produce evidence in support of their claim. - E/809/2011-Mum - A/279 .....

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..... ant and certain quantity of Petroleum products remained in the pipeline as 6.9.2004 on which no duty is paid. 3. The contention of appellant is that Bombay Port Trust (BPT) pipeline does not belong to the appellants and the same belongs to the Bombay Port Trust. Hence, the demand in respect of the petroleum products which are in the BPT pipeline on the given date duty cannot be demanded from the .....

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..... eline belongs to the appellant whether the Pirpau Pipeline is within the factory limit of the appellant. As per the claim of the appellant which is supported by the Affidavit of Sr. Manager Production Planning the Pirpau Pipeline is within the factory limit and BPT pipeline belongs Bombay Port Trust. These facts requires verification afresh by the adjudicating authority hence the impugned order is .....

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