TMI Blog1988 (3) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents M/s. Indian Oil Corporation Ltd. and Shri K.V. Kunhikrishnan has argued for M/s. Bharat Petroleum Corporation Limited. None has appeared for M/s. Hindustan Petroleum Corporation Limited. 3. We have heard Shri Sunder Rajan, learned J.D.R. for the appellant-Collector and S/Shri Raghavan Iyer and Kunhikrishnan for M/s. Indian Oil Corporation Limited and M/s. Bharat Petroleum Corporation Limited respectively. 4. The issue involved in these appeals is whether unrebated rate of duty as prescribed in the Notification issued under Rule 12 of the Central Excise Rules, 1944 was payable in respect of Aviation Turbine Fuel supplied by the respondents to the foreign bound aircrafts in bond under Rule 13 of the Central Excise Rules, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration Limited v. Superintendent of Central Excise, Mirzapur and Others. In the said case, the Hon ble High Court held that in respect of export of goods under Rule 13 from bond, duty was payable to the extent required to be paid in respect of export of goods under claim for rebate of duty in terms of Rule 12 of the Central Excise Rules. Following that judgment, this Tribunal held in 1985 (20) E.L.T. 404 (Supra) that action of the lower authorities in charging duty on the light diesel oil and furnace oil exported as ship s stores in terms of Notification No. 349/77-C.E., dated 16-12-1977, operative at that time, was correct. In the second decision relied upon by the learned J.D.R., viz., 1985 (21) E.L.T. 904 (Tribunal), in the case of Colle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 11A of the Central Excises and Salt Act, 1944 with reference to the relevant records. Following the earlier decisions (Supra), we hold that unrebated rate of duty prescribed under the Notification issued under Rule 12 of the Central Excise Rules was payable in respect of Aviation Turbine Fuel supplied by the respondents to the foreign bound aircrafts in bonds under Rule 13 of the Central Excise Rules. The impugned order is, accordingly, set aside. We, however, remand the matters to the Assistant Collector of Central Excise, Division K-1, Bombay-1, for de-novo examination on the point whether the demands raised against these respondents and covered by these appeals are barred by limitation under Section 11 A of the Central Excises and Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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