TMI Blog2009 (8) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... e of various petroleum products and transferring the stock of the same to their various depots without payment of duty under bond. Duty stands confirmed against the appellant in respect of the transit losses which are in excess of condonable limit of 1%. 2. Learned Advocate appearing for the appellants is not contesting the confirmation of duty. The challenge is to the interest amount of Rs. 31, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehouse, and safeguards and procedure, including in the matters relating to dispatch, movement, receipt and disposal of such goods, as may be specified by the Board. 4. He submits that duty stands demanded and confirmed against them in terms Rule 20. Sub-rule 2 of the said Rule is to the effect that the benefit of sub-Rule-1 is available to the assessee - subject to the condition that .......... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... removal of the goods, weekly reminders must be issued by him to the Superintendent-in-charge of the consignee. If despite such reminders the original warehousing certificate is not received within a further period of sixty days of the expiry of ninety days period, the Superintendent-in-charge of the consignor shall inform his Assistant Commissioner/Deputy Commissioner who shall either secure a sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and as such, findings of the adjudicating authority on the above issue are not available. We would accordingly, like the Commissioner to deal with the above plea of the appellant and decide the issue after taking into accounts the overall Provisions of the law. As such, while confirming the demand of duty as not contested, we remand the matter to Commissioner for adjudicating the appellant s liab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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