9911796707
TMI Blog2014 (12) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... ir marketing division, however, now, they have procured the necessary Certificates from their marketing division to show the goods cleared by them against indents issued by the Marketing Division, were, in fact, consumed on board of a vessel of Indian Navy/Coast Guard. Regarding the other issues, we find that the Appellant had submitted before the adjudicating authority that in view of the various CBEC s Circulars issued from time to time, the transit losses up to 1% could be condoned, which has not been dealt with by the adjudicating authority in the impugned order. We find from the record that the Appellant had discharged duty against shortages in excess of condonable limit and also paid interest on this count - matter remanded back - Dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e consignee, without any intimation to the jurisdictional Superintendent of Central Excise within 24 hours of removal of the consignment and without submitting the required warehousing Certificate against such ARE-3s within the stipulated period of 90 days of removal of goods and also had not paid duty on short quantity of goods, received at the consignees end. Consequently, the duty totalling to ₹ 102,22,60,023.00, was demanded from the Appellant. During the course of adjudication proceedings, the Appellant had submitted CT-2 Certificate and other documents reconciling dispatch made under ARE 3 Certificates against respective CT-2 issued and verified from the Range Office. On the basis of re-conciliation, the ld. Commissioner had dr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide CBEC (amended upto Oct. 85) vide its letter F. No.26/23/CXM/54 dated 01.06.56, 8/7/57-CXIII dated 27.03.57, IIA/25/70-CX-8 dated 12.01.72, DO CCE F.No.503/59/78 dated 29.07.82, F.No.11-A/6/70/CX-8 dated 30.04.71 261/6/20/82-CX-8 dated 30.10.85. 3.2 Regarding confirmation of duty against the clearances to Indian Navy availing exemption Notification 64/95-CE dated 16.03.95 as amended, the ld. Authorized Representative for the Appellant, submitted that after removal of warehousing procedure on petroleum products vide Notification No.17/2004-CE dated 04.09.2004, the duty was required to be paid at the time of removal of the goods from the factory. However, the amendment was made in the original Notification vide Notification No.37/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating Authority, could not place any evidences about the consumption of petroleum products cleared on board of the vessels, belonging to Indian Navy/Coast Guard. He has accepted that even though the Appellant advanced the plea of condonation of losses upto 1% incurred during transit of the petroleum products, in view of the Circulars issued by the CBEC from time to time, no finding has been recorded by the ld. Adjudicating Authority. However, he has no objection in remanding the case to the ld. Commissioner for deciding the issue afresh after taking into consideration the evidences, now produced by the Appellants, before this Tribunal. 5. Heard both sides and perused the records. We find that the adjudicating authority has confirmed de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue of condonable limit of transit losses to the extent of 1% as prescribed by the CBEC in the aforesaid Circulars before confirmation of demand on this count. In the result, in our opinion, both the issues are required to be examined afresh by the ld. Commissioner after taking into consideration of the evidences on record and pass an appropriate order accordingly. Consequently, we set aside the impugned order and remit the matter to the ld. Commissioner for deciding both the issues afresh. Needless to mention, a reasonable opportunity of hearing be granted to the Appellant to present their case. All issues are kept open and both sides are at liberty to produce evidences in their support. 6. The appeal is allowed by way of remand. Stay ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
