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2014 (8) TMI 360 - AT - Central ExciseDemand of differential duties on withdrawal of inbond movement of petroleum products - Movement of petroleum products through the pipelines - transit loss - Notification No. 17/2004-CE (NT) dtd 4.9.2004 - reconciliation of various petroleum products for the purpose of payment of duty - Held that:- various procedures and reconciliation methods have been prescribed by CBEC from time to time as submitted by appellant. It is also observed from the EXB XII at Page 142 of the current appeal paper book that all the details/statements were submitted by the appellant. No specific findings have been given by the Adjudicating Authority on this reconciliation made as to why reconciliation made by the appellant are not acceptable. It is also observed from the findings in Para 12, 13.3, 13.4 and 13.6 of the impugned OIO dated 8.12.2012 that Adjudicating Authority has simply relied upon the earlier findings in adjudication order dtd 31.12.2008 which was set aide by the order dtd 31.1.2011 passed by this Bench. It is improper to rely upon the findings of an adjudicating order which is no more existing - Matter remanded back - Decided in favour of assessee.
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