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TMI Blog2019 (2) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... aring the goods through pipelines. At the time of clearance of the goods through pipelines, the quantity dispatched is ascertained by dip rod method. Once the product is received at the other end of the pipeline, at the destination, the quantity is once again ascertained by the recipient in the presence of appellants representation by dip rod method. The duty was paid by the appellant on the quantity is ascertained at the recipient storage tank by dip rod method. The SCN was issued to the appellant demanding Central Excise duty on the quantity dispatched in respect of the aforesaid four products. While demanding the duty the quantification was done by considering only those consignments where the quantity dispatched was more than the quanti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l also relied on the decision in their own case vide Order No. A/12095/2018 dated 05.10.2018. 4. Ld. AR relies on the impugned order. He argued that the appellants are required to discharge duty on the quantity cleared by them. He argued that there is no suo moto provision for adjustment of central excise duty paid by the appellant in excess against the duty paid in shot for different clearances. 5. We have gone through rival submissions. we find that the said issue has been decided by Tribunal in the appellant's own case in identical circumstances. In the said case, after examining the similar arguments placed by the appellants following was observed. "7. We gone through the rival submissions. The factual matter is that the appellant tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in such situation. (a) The refineries can generate on ARE-3 on quarterly basis for one product for one destination at the quarter within fifteen days of the end of the quarter. In other words, if "N" no. Of the petroleum product to "N" no. Of destinations, quarter, the refinery should be able to know the destination product wise (b) The receiving Commissioner ate at the tapping off points can issue the re-warehousing certificate AI per the receipt at their end. These re-warehousing certificates should be acceptable to jurisdictional Excise Officer at refinery end in the first instance, though provisionally. (c) At the end of the year, when annual pipeline accountal takes place in the oil companies, the reconc be carried out by way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eipt at the other end. If another consignment is subsequently transmitted naturally the quantity lining in the pipeline would reach the destination first and quantity from the new consignment is likely to remain in the pipeline. If same pipelines are used to transmit more than one product naturally some excess in one product and corresponding shortage in another is possible. As the Board has prescribed reconciliation on an annual basis there is no justification to change or deviate from the same. The appeal E/914/06 is allowed by way of remand with the direction that the Commissioner shall follow the board's guidelines and reconcile shortage, if any, on an annual basis and determine differential duty, if any, after allowing Condonation of l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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