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2011 (11) TMI 248 - AT - Central ExciseNotification No.17/2004 CE (NT) dated 04/09/2004 withdrawing warehousing facilities in respect of petroleum products – assessee liable to pay duty on the stocks lying in the warehouse as on the midnight of 05/06.09.2004 and also on the products in transit - dispute arose regarding appropriate duty on correct quantum of stock – demand raised on the basis of contrary statement recorded - Held that: It could be ascertained from the documentary evidence available with the appellants and can also be verified from the records (documents) whether the appellant has discharged the correct duty or not. Therefore, the matter needs examination at the end of the Commissioner, who shall depute some official to co-relate the stock warehoused goods on which duty is payable and the records of duty paid and shall pass an order after verifying the records produced.
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