9911796707
TMI Blog2023 (8) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... order in accordance with the law. Appeal allowed by way of remand. - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) AND MR. A.K. JYOTISHI, MEMBER (TECHNICAL) Ms Anushka Rastogi, Advocate for the Appellant. Shri P. Amresh, Authorised Representative for the Respondent. ORDER The brief facts of the case are that the Appellant is a Public Sector Undertaking engaged in the business of refining of Crude Petroleum and marketing various finished petroleum products falling under Chapter 27, 28 and 29 of Central Excise Tariff 1985. They have a refinery in Visakhapatnam holding appropriate registration under Central Excise enactments. The Appellants are clearing the goods through pipeline as well as through coastal shipments to va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, while finalizing the provisional assessments for the year 2007-08, held that the Appellants have paid excess duty amount of Rs.2,41,90,489/- and short paid an amount of Rs.23,47,449/- towards interest. 6. Aggrieved by the Order, the Appellant preferred to appeal before the Commissioner of Central Excise (Appeals) Visakhapatnam. The Appellant also submitted written submissions vide letter VR:KBG:APPEAL dated 31.01.2012 and requested to allow their appeal. 7. However, the Appellate authority has not considered the contentions of the Appellants and passed non-speaking Order in Appeal No.12/2012 (V-I) CE dated 06.03.2012. The grounds before Commissioner (Appeals) interalia were as follows: The Appellants refer to the impugned Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. 1.3 The Appellants submit that the above decisions referred to in Exhibit 2 Exhibit 3 are squarely applicable in their case for the following factors: (i) The assessments involved are provisional assessments; (ii) The Appellants have made all the duty payments before finalization of the assessments; and (iii) The Assessment Order resulted into refund which means all the differential duty has already been fully paid. For the above reasons, the Appellants submit that they are not liable to pay any interest and hence the impugned Order to the extent it levied interest for an amount of Rs. 23,47,449/- may be set aside and the interest paid already for an amount of Rs. 2,70,550/- may be refunded to them; 2. In the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not in line with the provisions of the Rule 7 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 as per which the duty is payable by the Appellant only on the quantum of goods cleared from their factory (viz. the Refinery) and nothing more than that. The Appellants enclose in the Attachment (marked as Exhibit 4) the details of duty demand calculated by the Respondent on gains reported by the receiving locations as per the proration statement received by the Appellants, which have already been considered by the Respondent for the purpose of finalization of the assessment. As per the said Attachment, the Appellants are entitled for the refund of Rs. 16,75,413/-, being the excess duty confirmed in the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resulted into an excess duty payment of Rs. 85,34,232/- The Appellants had enclosed the relevant pricing advices applicable for the above period and enclose them as Exhibit 5, for the Appellants sincerely regret for the above said errors which could not be identified at the time of finalization of proceedings and sincerely pray to the Hon ble Appellate Commissioner to direct the Respondent to consider the above facts and arranging for the refund of the excess amount considered in the duty payment alongwith the applicable interest. The Appellants assure that they would be more vigilant in the future assessments to ensure that such errors do not creep in. PRAYER: In the light of the foregoing, the Appellants pray tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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