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TMI Blog2017 (4) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... in details, the nature of demand and there is absolutely no discussion as to how the question of paying the differential duty does not arise in spite of the amended Section 4 - As a result of the cryptic and virtually non-reasoned order of the Tribunal, it would not be proper to go into all the details - appeal allowed - decided in favor of appellant. - Central Excise Appeal No. 38 of 2006 - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. The price of lubricating oil sold ex-depot, of the appellant, had additional surcharge of ₹ 1.60 per litre and duty was paid. Stocks held as on 25-10-1996, were also charged to this duty by addition of this amount. Depot is duty paid depot. 2. Since the duty recovered ex-depot of the appellant included duty on this surcharge of ₹ 1.60 per litre, action under Section 11D was i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e recovery ordered. Order impugned is set aside and appeal allowed. (Pronounced in Court) 4. What we find is that the Tribunal has failed to grasp the issue raised before it. The issue was whether Section 4 as amended would apply and hence the clearance at the depot was to be taken for the purpose of the liability to pay the Central Excise duty. The allegation is that the manufacturer/asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee by the impugned order dated 30th June, 2005. The Tribunal relied upon a case pertaining to the very assessee and found that it is identical. 5. The Revenue argued that this is not a proper approach for the Tribunal did not set out the facts in details, the nature of demand and there is absolutely no discussion as to how the question of paying the differential duty does not arise in spite o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be resolved and by going into the relevant details, it would not be proper on our part to undertake that exercise. 7. As a result of the above discussion, the appeal succeeds. The impugned order is quashed and set aside. The appeal of the assessee before the Tribunal is restored to its file for a fresh consideration on merits in accordance with law. However, while deciding the same, the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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