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2013 (7) TMI 468 - CESTAT MUMBAIRemoval of petroleum products without payment of duty from refineries to warehouses was withdrawn w.e.f 6.9.2004. The Revenue raised the demanded duty in respect of the petroleum products which remained in the pipeline namely BPT pipeline and Pirpau pipeline – Issue Involved - Whether the BPT pipeline belongs to the appellant whether the Pirpau Pipeline is within the factory limit of the appellant – Held that:- Facts requires verification afresh by the adjudicating authority hence the impugned order is set aside and matter is remanded to the adjudicating authority - Both sides are at liberty to produce evidence in support of their claim.
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