2019 (7) TMI 2033

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..... uirement to issue SCN - HELD THAT:- There is no dispute about the fact that the entire duty demand along with interest was paid by the appellant and this was done prior to the issuance of show cause notice and this fact had been intimated to the department. In view of this, in terms of the provisions of Section 11A(2B), no show cause notice is required to be issued and hence there was no question .....

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..... ing scrutiny of the records, Department noticed that IOCL, Guwahati Refinery cleared this SKO procured from Haldia refinery under Non Public Distribution Scheme by paying Excise Duty @ 7% in terms of Notification No.29/02 dated 13.05.2002 which provides 50 % of duty exemption in case of North Eastern Refineries and also utilized the same for flushing which was subsequently used for blending into H .....

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..... n sister concern Guwahati Refinery based on intended use of SKO under PDS scheme after availing the benefit of Notification No.4/2006. He submits that the amount of duty has been paid before the issuance of SCDN and the same was properly reflected in the returns filed by the appellant. 4. Shri T. Mondal, A. C. (AR) appearing on behalf of the Revenue/Respondent reiterates the findings of the impugn .....

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