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2014 (4) TMI 651 - CESTAT BANGALOREDuty demand - Penalty - quantity shown in the Out-Turn Statement(OTS) on the basis of which the duty has been paid is less than the quantity as per the invoices - Held that:- The differential duty demand had arisen because the investigating officer and the Department did not take into account the quantity of duty paid petroleum products received in the tanks - When the matter came up last time before this Tribunal, we had required the Department to do a sample study and get a report. The report shows that the statements prepared by the appellants are acceptable. During the course of hearing, we verified one statement relating to furnace oil for the quarter of April to June 1994 and after going through the report, we find that the appellants have maintained the accounts and the statement clearly shows that the quantity received in the tank as per OTS has suffered duty. Since the entire quantity received in the tank as per OTS which is non-duty paid petroleum product has suffered duty, we find that the submission of the appellant that the Department has ignored the quantity of duty paid petroleum product receipts have not been taken into account for calculation of differential duty is correct - Decided in favour of assessee.
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