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TMI Blog2022 (12) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... urchase order, Nayara Energy Limited supposed to supply 5000 MT of Furnace Oil to vessels of M/s Essar Shipping Limited anchored at Hazira Port. While clearing the said consignments, the central excise duty was discharged by debiting the Served From India Scrips ('SFIS') produced by Essar Shipping Limited before the Jurisdictional Central Excise Authorities. The Directorate of Revenue Intelligence (DRI) has pursuant to an investigation, issued a show cause notice dated 06.03.2009 contending inter alia that the factum of supply of furnace oil to the four named vessels of m/s Essar Shipping Limited namely MV Badri Prasad, MV Mahavir Prasad, MV Chandi Prasad and MV Anassa, was not established with reference to the discrepancies observed in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hal Agarwal submits that the appellant submitted various documents before the adjudicating authority in support of the contention that furnace oil had been delivered to the four vessels of Essar Shipping Limited. However, the same had not been considered by the adjudicating authority while passing the order. He referred to the said documents as detailed below: A. Furnace Oil has been supplied to MV Badri Prasad under cover of Shipping Bill C-06 dated 23.02.2007 and C-10 dated 27.02.2007. i. Arrival Report filed with Surat Customs in respect of barge Hope Island-II dated 22.02.2007 recording that the ships stores (Furnace Oil)-560 MT was carried by it from the Bedi Port ii. Bunker Delivery Note signed by the Chief Engineer of MV Badri P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delivered on 20.03.2007. The same also bears a counter signature of the authorized signatory of barge Hope Island-II. iii. Invoice of Gujarat Maritime Board (GMB) dated 16.03.2007 on ZEE Shipping in respect of 580 MT of furnace oil carried by barge Hope Island -II. iv. Invoice of ZEE Shipping dated 23.03.2007 in respect of freight charges for transportation of 558 MT furnace oil for MV Mahavir Prasad from Bedi to Hazira and Hazira jetty to Hazira Anchorage. v. Email from Zee Shipping services to Port Officer, GMB; Coast Guard; Indian Navy informing them that barge Hope Island -II would call upon Hazira Anchorage between 16/17th March 2007 for supply of bunker to MV Mahavir Prasad. vi. Oil record book of MV Mahavir Prasad which reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the same had arrived with ships stores (Furnace Oil)- 580 MT. ii. Bunker Delivery Note signed by the Chief Engineer of MV Anassa noting that 557 MT of furnace oil had been delivered on 27.04 2007. The same also bears a counter signature of the authorized signatory of barge Hope Island-II iii. Invoice of ZEE Shipping dated 02.05.2007 in respect of freight charges for transportation of 557 MT furnace oil for MV Anassa from Bedi to Hazira and Hazira jetty to Hazira Anchorage iv. Email from Llyods register informing the result of the sample of furnace oil tested by them. One of the vessels which had been tested was 557 MT of furnace oil delivered on 27.042007. v. Oil record book of MV Anassa which records that on27.04.2007, 557 MT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 010 TIOL 1647 CESTAT AHM * Commissioner of Central Excise vs Kirloskar Chillers Pvt. Ltd. 2018 (360) ELT 190 (Tri. Mum.) * Voltamp Transformers Ltd. 2012 (276) ELT 238 (Tri. Amd.) * Commissioner of Central Excise vs Voltamp Transformers Ltd. 2013 (296) ELT A16 (Guj.) * Universal Power Transformer Pvt. Ltd. 2010 (256) ELT 244 (Tri. Bang.) * CCE Chandigarh vs Aarti Steels 2000 (126) ELT 1106 (Tribunal) * A V Jain vs Union of India 1987 (29) ELT 872 (Bom.) * Rajendra Jagannath Parekh 2004 (175) ELT 238 (Tri. Mum) * CCE Ahmedabad-II vs Chhajusingh S. Kanwal 2011 (272) ELT 202 (Guj.) * CCE vs Shree Krishna Industries 2017 (345) ELT 629 (Guj.) * Continental Cement Com. 2014 (309) ELT 411 (All.) * J.P. Iscon Pvt. Ltd. 2022 (6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t available during the investigation of the case. We find that even the documents evidencing the payment transaction against the supply of goods was also not considered by the adjudicating authority on the flimsy ground that the same were not signed. In this fact, we are of the view that it is not necessary that all the documents which are allowed to be relied upon for defense of the noticee must be made available during the investigation of the case. It is only after show cause notice is issued, the appellant make out its defense and for that purpose whatever documentary evidence are available with them are produced before the adjudicating authority. The adjudicating authority cannot reject those documentary evidence without verifying the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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