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2018 (10) TMI 468 - AT - Central ExciseClandestine removal - adjustment of shortages and excesses of different products - Remand Order - Revenue As the main applicant viz. MMTC Ltd. has approached the Hon'ble Apex Court, therefore, order of this Tribunal dated 18.2.2017 has merged with the order of the Hon'ble Apex Court. Held that:- The factual matter is that the appellant transport fuel from their factory to their warehouse under ARE-3 procedure. The same Pipeline is used to transport four different products. Between any two in different products of SKO transported. Consequently, at the warehouse the product received is partially mixed with SKO. The appellant pay duty at the warehouse on the quantity received at the warehouse. The appellant were discharging Central Excise duty at the warehouses at the material time. It is clear from that the direction was to reconcile excess and shortages against each other and if still there is shortage then the same needs to be charged to duty at highest rate in term of Clause (h) of the circular, after adjusting for permitted losses. The impugned order does not reconcile the excess with shortages before arriving at final shortage and to that extent is in the violation of direction in remand. Appeal allowed by way of remand.
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