9911796707
TMI Blog2018 (12) TMI 1846X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty on such goods lost. The Board had issued a circular as early as 30/10/1985 in which it has been clarified that transit loss upto 1% was permissible. The Adjudicating Authority had declined to grant the benefit of the circular citing the reason that the Warehousing Provision for petroleum products has since been withdrawn and the circular is applicable only for some other situations - the demand in respect of such transit loss which is not in excess of 1% may be condoned, in view of the circular of the Board dated 30/10/1985. It is the claim of the appellant that wherever transit losses were more than 1% they have already discharged the duty liability. Appeal allowed - decided in favor of appellant. - E/592/2008 & E/610/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 30/10/1985 in which it was clarified that transit loss upto 1% was permissible. But he submitted that the Adjudicating Authority has declined to give the benefit of 1% transit loss by taking the view that the circular is not applicable for warehousing procedure but is meant for some other situation of receiving of petroleum products. The Ld. Counsel further submitted that the appellant was already paying the duty when the transit loss exceeds 1%. He also submitted that the Kolkata Bench of the Tribunal in the appellant s own case decided vide Final Order No. 77801/2017 dated 08/11/2017 had allowed transit loss upto 1%. 5. The Ld. DR justified the findings of the Lower Authority and contended that the goods were cleared from the refin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicating Authority had declined to grant the benefit of the circular citing the reason that the Warehousing Provision for petroleum products has since been withdrawn and the circular is applicable only for some other situations. In this regard, we note that the Warehousing Provision for petroleum products was withdrawn in 2004 but export warehousing facility to petroleum products continued. We also note that the Tribunal had allowed such transit loss to the extent of 1% in several decisions of the appellant as reported in the case of Indian Oil Corporation Ltd. Vs. Commissioner of C. Ex., Vadodara [2007 (220) E.L.T. 260 (Tri.-Ahmd.)], Indian Oil Corporation Ltd. Vs. Commissioner of C. Ex., Vadodra [2010 (249) E.L.T. 132 (Tri. Ahmd.)] and Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
