TMI Blog2014 (8) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. - E/10354/2013-DB - Final Order No. A/10969/2014-WZB/AHD - Dated:- 1-5-2014 - M V Ravindran And H K Thakur, JJ. For the Appellant : Shri W Christian, Adv. For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eum products cleared to various destinations through railway wagons, truck, lorries and pipe lines. That the appellant had also filed the Annual Account statement of the petroleum products without payment of duty for the year 2004-2005 as per CBEC circular dated 23.9.2002 duly certified by the Chartered Accountant of the appellant. That the warehousing facility prescribed by CBEC under circular No. 663/54/2002-CS dated 23.9.2009 was withdrawn from the midnight of 5.9.2004 vide Notification No. 17/2004-CE (NT) dated 4.9.2004. That appellant had submitted the details of reconciliations alongwith losses that take place for transportation of petroleum products made by the appellant as transit losses. That after reconciliation of the clearance f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the clearance figures and the determination of duty could not be made. It was his case that the confirmation of demand and the penalty imposed has, therefore, been rightly done. 6. Heard both sides and perused the case records. 7. As the issue lies in a narrow compass, therefore, after allowing the stay petition the appeal itself is taken up for disposal. The issue involved in this proceeding is payment of differential duties on withdrawal of inbond movement of petroleum products without payment of duty after issue of Notification No. 17/2004-CE (NT) dtd 4.9.2004. It is the case of the appellant that reconciliation of various petroleum products for the purpose of payment of duty was done as per Notification No. 17/2004-CE and the di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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