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2011 (1) TMI 586 - AT - Central ExciseWaiver of pre-deposit - Duty demand and penalty have arisen on the ground that there was a difference between the quantity of petroleum products cleared under bond without payment of duty through pipeline and that was shown by them in ER-1 return for manufacture and reconciliation statement vis-`-vis AR-3A/Annual Account statement during the relevant period - the appellant gave detailed explanation regarding discrepancies in AR-3A, non-production of re-ware housing certificate, reconciliation certificate etc - IOCL failed to submit reconciliation statement showing AR-3A quantity vis-`-vis ER-1 quantity which would have shown that there was actually no difference between the two quantities at all - He submitted detailed reconciliation statement for our perusal during hearing - Therefore, the appellant has made out a very strong prima facie case in their favour for waiver of pre-deposit - Both sides agree that the matter is required to be remanded to the original adjudicating authority for verification - Accordingly, the matter is remanded to the original adjudicating authority
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