2018 (2) TMI 1071

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t Shri Naveen Kushalappa, Dy. Commissioner (AR), For the Respondent Per : V. PADMANABHAN The appeal No.C/435/2007 is against the Order-in-Original No. 23-2006 dated 22/12/2006 and appeal No.C/436/2007 is against Order-in-Original No. 03-2007 dated 30/03/2007.  The appellants have a petroleum refinery and from the refinery, petroleum products are cleared through pipelines to the tanks of t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ugned orders, the present appeals have been filed. 2. With the above back ground, we heard Shri Kurian Thomas, learned advocate for the appellant and Shri Naveen Kushalapaa, Dy. Commissioner(AR) for the Revenue. 3.1. The learned advocate fairly admitted that the issue was decided by this Tribunal against the appellant vide Final order No.1027-1047 dt. 2010 dt. 22/07/2010 in which the Tribunal he .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e duty on the clearances during the entire month are to be paid by the 5th /6th of the following month, the net quantity received at the end of the OMCs based on the Joint Certification (JC) can be calculated and the duty on the excess quantity can be paid.  The C&AG has accepted the view of the Ministry and requested the department that the SCNs transferred to call book may be taken out and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ellant is in a position to give monthly detailed calculations for the period under consideration. 4. The learned AR reiterated the impugned order as also the earlier decision of the Tribunal which is in favour of the Revenue. 5. After hearing both sides and perusal of records, we find that the basic issue is arising because of the difference in quantity between the quantity shown as cleared at t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t aside the impugned orders and remand the matter to the original authority for de novo decision by working out the demand after granting the adjustments as per the Ministry of Finance, Department of Revenues circular.  Appellant may be given an effective hearing to submit the relevant details which may be taken on record, as per law.  (Order dictated in Open Court on 08/12/2017)
C .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X