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TMI Blog2008 (11) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri V.V. Hariharan, JCDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)].- The captioned appeals challenge the demand of duty from, and penalties imposed on, M/s. Chennai Petroleum Corporation Ltd. (CPCL), in the impugned orders. Details of the appeals are as follows: Sl. No. OIO No. Material Period Duty Demanded Rs. in lacs Penalty in lacs 1. No. 58/2005, dt. 30-6-2005 03 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to pump out the same in such a situation. FO which could be mixed with LDO without the FO losing its properties is pumped into the LDO tank and LDO cleared in admixture with FO. Another situation involved is when a consignment of LDO which had become off-spec and rejected by IOC had been distributed among various storage tanks of FO in the refinery and cleared similarly on payment of duty. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that CPCL should have claimed remission of duty due on LDO if any quantity of LDO had become unfit for consumption and so not marketable, in terms of appropriate legal provisions. In any case, the Commissioner had found that the claim of a consignment involved going off-spec was not substantiated by CPCL with evidence. CPCL had not discharged duty due on the impugned quantities of LDO and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Rule 21 of the Central Excise (No. 2) Rules, 2001. As for the case law cited, the same dealt with movement of some quantity of a product from one storage tank to another storage tank ultimately cleared on payment of applicable duty. The decision did not deal with a case of similar facts as the subject case. We find considerable force in the argument of the assessee that the impugned LDO was rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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