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2007 (2) TMI 380 - AT - Central ExciseDemand of differential duty - Amount collected in excess - petroleum products - Interpretation of statutes - permitted to store customs duty paid imported goods along with such goods produced indigenously on which duty was not paid in their storage tanks as per Board’s Circular F. No. 261/6/5/84-CX - HELD THAT:- While clearing goods of both streams the appellants used clearance documents with the same format which showed an amount paid towards “CUS.DUTY/CX. DUTY”. The appellants explained that this was owing to the common software they had used. In respect of the impugned goods they had passed on a lower amount than the actual incidence of tax on the goods they had borne. We find that the finding of the Commissioner that the impugned goods are excisable goods is totally misconceived and incorrect. From the unambiguous wording of the above sub-section the impugned demand of amounts collected as duty on clearances of imported petroleum products is not sustainable. Thus, the impugned order is not sustainable. Accordingly we set aside the impugned order and allow the appeal.
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