TMI Blog1983 (7) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... al under Section 35-B of the Central Excises Salt Act, 1944, praying that in the circumstances stated therein, the Tribunal will be pleased to set aside the order of the Appellate Collector of Customs and Central Excise, Madras, and order refund of duty paid on sludge. 2. This appeal coming up for orders upon perusing the records and upon hearing the arguments of Shri D.P. Bhave, employee of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s which was destroyed under the Department s supervision was taken note of by the Assistant Collector but not accepted as accounting for part of the bonded oil that was removed from the tank. When the matter was agitated in appeal before the Appellate Collector of Customs and Central Excise, Madras, he observed : It must be remembered that dip measurement for every receipt, discharge and the ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... length of time and obviously arises from the bonded oil and the oil bottom. However, the quantity of bonded oil handled is 9587.323 MTs as against an oil bottom of 64.413 MTs. The sludge should for all practical purposes be deemed to have arisen from the bonded oil. As the sludge was in fact removed and destroyed, on the accepted plea that sludge was not dutiable, whether it arose from non-dutiabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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