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2019 (2) TMI 857 - AT - Central ExciseClandestine removal - adjustment of shortages and excesses of different products - Short paid duty - motor spirit (petrol) - High Spirit Diesel (HSD) - Furnace Oil (FO) - Super Kerosene Oil (SKO) - the quantity dispatched was more than the quantity received - Held that:- The said issue has been decided by Tribunal in the appellant’s own case in identical circumstances M/S. INDIAN OIL CORPORATION LTD VERSUS C.C.E. & S.T. -VADODARA-I [2018 (10) TMI 468 - CESTAT AHMEDABAD], where it was held that 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 matter is remanded to the original adjudicating authority for fresh decision following the aforesaid decision of the Tribunal in appellant’s own case - appeal allowed by way of remand.
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